definiens: means, on Licensed Product - by - Licens ed Product basis, the gross amount invoiced by Licensee, its Affiliates and its Sublicensees to independent, unrelated third pm1ies in bona Ilde anns ' length transactions for the sale of Licensed Products, less deductions for : ( i ) trade, quantity, or cash discounts, sales returns and allowances ( including charge backs, and uncollectible accounts ) ; ( ii ) amounts repaid or credited by reason of rejection, defect or return, or because of price reductions, billing errors ; rebates and similar payments made with respect to sales paid for or reimbursed by any governmental or regulatory auihority such as, by way of iIlu, tration and not in limitation of the Parties ' rights hereund " ", federal or state Medicaid, Medicare or similar state program or equivalent foreign governmental program ; ( iii ) administrative and oth<- ' ! fees and reimbursements lUld similar payments directly related to the sale Or delivery of Licensed Product paid to wholesalers and other distributors, buying groups, ph = acy benefit management organi7.<rtions, health care in8W1Ulce can - iers and other institutions ; ( iv ) the C08 t of the Delivery Sy ~ tem, where for purposes of this Net SailDelivery System " mean, any delivery sy . 'tern comprising equipment, instrumentation, one or more devices or other components designed to assist in the administration of a Licensed Product ; for the PUlJlo~ ~ of ~xarnpl e, Delivery Systems would includ~ but not be limited to : syringes, needle - free delivery devices, inhaler ; > ;, 1I1ffi .... dermal patches and any otrurr similar equipment instrumentation, or devices ; ( v ) any taxes or other governmental charges or import and excise duti,,'l levied on tm, production, sale, transportation, delivery Or we of a Licensed Product which is paid by Or on behalfofn Party ; ( vi ) outbotmd transportation, importation, freight, postage, shipping, insurance and other handling costs ; ( vii ) costs of collections ; and ( viii ) with respect to [COMPANY] Diagnos:\ : " froduct(s ) sold under a Reagent Agreement Plan, a Jump sum deduction o¥.e ~ cenl tlj / o ) of the gross amount invoiced for such [COMPANY] Diagnostic Product