definiens: shall mean the gross amount invoiced for sales of P roducts by Ocera or its Affiliates or Sublicensees to any Third Party, exclusive of in ter - company transfers, less the following items, as allocable to such Product ( if not previously deducted from the a mount invoiced ): ( a ) trade, quantity or cash discou nts actually allowed, including charge back payments, administra tive fees, and rebates granted to managed care orga nizations, purchasers and reimbursers or to trade customers, i ncluding but not limited to, wholesalers and chain and pharmacy buying groups ; ( b ) credits actually allowed for cla ims, allowances for damaged goods, retroactive pric e reductions or returned goods ; ( c ) returns or rejections of Pro duct and retroactive price reductions ; ( d ) prepaid freight, postage, shipping, customs duties and insurance charges ; and ( e ) sales taxes, value added taxes, duties and oth er governmental charges, rebates or charge backs actua lly paid in connection with the sale, to the extent not reimbursed ( but excluding income taxes ) . With regar d to Combination Products, the determination of Net Sales as it applies to a Combination Product will be subject to mutual agreement of the parties