definiens: means, and shall be limited to, any ( a ) trade, quantity and cash discounts onLicensed Products actually provided to Third Parties in connection with arm’s - length transactions, ( b ) credits, allowances or refunds, not to exceed the original invoice amount, for actual claims, damaged goods, rejections orreturns of Licensed Products, ( c ) excise, sale, use, or custom duties, value added or other taxes, other than incometaxes, paid by Licensee, its Affiliates or Sublicensees due to the Sale of Licensed Products, ( d ) governmentmandated rebates, including but not limited to Medicaid rebates paid by Licensee, its Affiliates or Sublicensees toMedicaid authorities, and ( e ) a lump sum deduction not to exceed one and a half percent ( 1.5 % ) of Net Sales in lieu ofany other deductions from gross Sales receipts that are not accounted for in clauses ( a ) through ( d ) of this paragraph