definiens: means the gross amounts invoiced fo r an Optioned Antibody or Product for use in the Field by iTeos, its Affiliates and Licensees for sales or other commercial disposition of such Optioned Antibody or Product to a Third Party purchaser, les s the following : 6 ( a)trade and quantity discounts ( other than early p ay cash discounts ) actually allowed with respect to such sales which effectively reduce the selling price and are appropriately deducted f rom sales under appropriate accounting principles, cons istently applied ; ( b)returns, rebates, chargebacks and other allowanc es actually allowed with respect to such sales ; ( c)retroactive price reductions that are actually a llowed or granted ; ( d)deductions to the gross invoice price of Optione d Antibody or Product imposed by regulatory authorities or other governmental entiti es ; ( e)sales ( such as VAT or its equivalent ) and excise taxes, other consumption taxes, and customs duties ( excluding any taxes paid on the income from such sales ) except to the extent the s elling person actually receives a credit or a refund for s uch taxes or duties ; and ( f)bad debt, early payment cash discounts, transpor tation and insurance