definiens: means, with respect to a Licensed Product, the gross amount invoiced by theCommercializing Party ( including its Affiliates ) or any Sublicensee thereof to unrelated Third Parties, excluding anySublicensee, for such Licensed Product, less : ( a ) Trade, quantity and cash discounts allowed ; ( b ) Commissions, discounts, refunds, rebates ( including but not limited to wholesalerinventory management fees ), chargebacks, retroactive price adjustments, and other allowances which effectivelyreduce the net selling price ; ( c ) Actual Licensed Product returns and allowances ; ( d ) That portion of the sales value associated with drug delivery systems ; ( e ) Any tax imposed on the production, sale, delivery or use of the Licensed Product, without limitation, sales, excise or value added taxes ; ( f ) Allowances for distribution expenses ; and ( g ) Any other similar and customary deductions