definiens: means the gross amount invoiced by or on behalf of Sobi or any of its Affiliates or sublicensees(or any permitted distributors ) on account of sales of the Finished Product, less the following deductions specifically andsolely related to the Finished Product and actually allowed consistent with GAAP : ( a ) customary trade, cash or quantity discounts actually paid, granted or accrued, to the extentnot already reflected in the amount invoiced, including cash rebates to customers ; ( b ) excise, import and sales taxes, customs, duties, and other fees of a similar nature to theextent included in the price and separately itemized on the invoice or otherwise documented to [COMPANY] ’s reasonablesatisfaction ( but specifically excluding, for clarity, any income taxes assessed against the income arising from such sale ) ; 7 ( c ) outbound freight, shipment and insurance costs to the extent included in the price andseparately itemized on the invoice or otherwise documented to [COMPANY] ’s reasonable satisfaction ; ( d ) amounts actually paid, granted or accrued on ( i ) returns in accordance with Sobi ’s returnedgoods policy provided to [COMPANY] or ( ii ) recalls ; and ( e ) compulsory payments and rebates directly related to the sale of the Finished Product paidto a Governmental Authority pursuant to governmental regulations by reason of any national or local health insuranceprogram or similar program