definiens: shall mean the aggregate gross sales am ount invoiced by GSK ( or its Affiliates ) and its or their sublicensees for Wellbutrin XL Products, Biov ail Third Party Licensee 2 Bupropion Product or Generic Equivalent Products ( a s may be applicable, ) to wholesalers and customers ( for purposes of this definition, collect ively, ) in the United States less the fo llowing deductions : ( a ) transportation charges, including ins urance, for transporting Product ; ( b ) sales and excise taxes and duties pai d or allowed by the GSK and any other governmental charges imposed upon production, impor tation, use or sale of Product ; ( c ) trade, quantity and cash discounts al lowed on Product ; ( d ) allowances or credits to customers on account of rejection or return of Product or on account of retroactive price reductions affecting P roduct ; and ( e ) Product rebates, including those gran ted to Medicaid, and Product charge backs including those granted to managed care entities an d pharmaceutical benefit management service entities ; all of the above without duplication and determined in accordance with GSK 's, its Affiliates ' and thei r permitted sublicensees ' books and records, which books and re cords will be maintain in accordance with GAAP . GSK, its Affiliates and their permitted sublicensees will no t deduct any marketing, promotional, advertising or distribution expenses of any kind to determine Net Sales . Any sales between GSK, its Affiliates and it s or their sublicensees shall be excluded from the computation of Net Sales and no amounts shall be payable on su ch sales