definiens: shall mean the gross amount invoiced by [COMPANY] and its Affiliates or Sublicensees on account of sales of the Product in Final Packaging to Third Parties in theTerritory, less the total of : ( a ) trade, cash or quantity discounts not already reflected in the amount invoiced ; ( b ) excise, sales and other consumption taxes and customs duties to the extentincluded in the invoice price ; ( c ) freight, insurance and other transportation charges to the extent specifically included in the invoice price ; ( d ) returns or retroactive price reductions ; and ( e)compulsory payments and rebates directly related to the sale of the Product accrued, paid or deducted pursuant to governmental regulations . For the sake of clarity, the gross amount will bedetermined by the amount invoiced by [COMPANY], its Affiliates or Sublicensees to Third Parties ( other than Sublicensees or their Affiliates or sublicensees thereof ) and will exclude any salesbetween [COMPANY] and its Affiliates and [COMPANY] and its Sublicensees