definiens: means, for any period, ( a ) the gross amount invoiced by [COMPANY] and its Affiliates and Sublicensees for the sale of a Product to Third Parties in such period, after deduction or exclusion of : ( a ) Inormal trade discounts, rebates, government - required discounts an~ allowances actually recorde~ ( including without limitation IMedicaid or other government rebates,1 . institutional rebates, quantity or volume discounts, chargebacks, retroactive price adlustmentsl and any other reductions or allowances tha ! effectively reduce the selling pricel ) ; ( b ) any Icredits or allowances for returned, recalled, obsolete, damaged o~ r - Ide - fl - ec - t - iv - e - p - ro - d--'u'-ct"'sl ; ( c ) costs of ~ acking, i~~urance, carriage, freight and sales tax, value added tax,1 Ir-~r - o - t - h - er - s - i - m - il - a ~ r ~ ta-'xl;and ( d ) in the case an~ import duties or similar applicablel · overnmentallevies or ex ort insurance costs ; expressly subject in all cases ( a)-(d ) to the same being separately charged on customer invoices and/or being actually recorded for purposes of [COMPANY] 's or the selling entity 's financial reporting purposes