definiens: means the total amount actually received by MEDcell or its Related Parties in connectionwith sales of the Licensed Product to any Third Party, after deduction of all the following to the extent applicable tosuch sales : ( a ) all trade, case and quantity credits, discounts, refunds or rebates, including without limitation rebatesaccrued, incurred or paid to any governmental agency and any other price reductions required by any governmentalagency ; ( b ) allowances or credits for returns, including without limitation amounts received for sales which becomethe subject of a subsequent temporary or partial recall by a regulatory agency for safety or efficacy reasons outsidethe control of a Party, and retroactive price reductions ( including Medicaid, managed care and similar types ofrebates ) ; ( c ) cost of freight, postage, and freight insurance, ( if paid by seller ) ; ( d ) sales taxes, value added taxes, excise taxes, and customs duties ; and ( e ) cost of export licenses and any taxes ( excluding income taxes or similar taxes ), fees or other chargesassociated with the exportation or importation of Licensed Product