definiens: means collectively, the gross amount invoiced by [COMPANY] or its Affiliates [ or Atrix or its sublicensee if Atrix exercises its co - marketing rights under Section 12.01 forf * sales of the Product to a Third Party or Parties, less the following as they pertain to the Product : ( a ) any and all [ normal and customary trade and quantity discounts and customary allowances actually granted to purchasersf * of a Product [ for returns or credits, recalls ( whether in the form of a credit or free replacement actually given in place of a returned or recalled Product ), allowances to end users, ( * which are [ reasonable and customaryf * in accordance with [ generally accepted practices in the pharmaceutical industry ( whether in the form of a credit or free Product ), taxes ( the legal incidence of which is on the purchaser and is shown separately on a Party 's invoices ) and transportation, insurance and postage charges ( if prepaid by a Party •• Confidential Treatment Requested 8 and billed on a Party 's invoices as a separate item),f * and [ payments and rebates ( including without limitation Medicaid rebates given pursuant to an agreement with U.S. Department of Health and Human Services and other rebates given pursuant to a government based rebate program, ] * * including without limitation [ local and state rebate programs ), accrued, paid or deducted pursuant to agreements ( including managed care agreements and group purchasing agreements ) or Applicable Laws, chargebacks and reporting rebates paid to wholesalers and other distributors . ( * ( b ) [ Excise and value added taxes ] * * applicable to sales of the Product [ in finished package form which a Party has to payor absorb on such sales . ( * The Product shall be considered when billed out or invoiced