definiens: ( a ) means, with respect to DepoMorphine and Propofol IDD - D, the gross amount invoiced for sales of DepoMorphine or Propofol IDD - D, as the case may be, in arm 's length sales by [COMPANY] or its Affiliates, Sublicensees or Subcontractors to Third Parties, commencing with the First Commercial Sale of such product, less the following deductions from such gross amounts which are actually incurred, allowed, accrued or specifically allocated : -4-(i ) credits, price adjustments or allowances for damaged products, returns or rejections of such products ; ( ii ) nonnal and customary trade, cash and quantity discounts, allowances and credits ( other than those granted at the time of invoicing which have already been included in the gross amount invoiced ) ; ( iii ) chargeback payments and rebates ( or the equivalent thereof ) granted to group purchasing organizations, managed health care organizations or to federal, state / provincial, local and other governments, including their agencies, or to trade customers ; ( iv ) any freight invoiced by [COMPANY], postage, shipping, insurance and other transportation charges ( excluding such charges that are included in Distribution Costs ) ; and ( v ) sales taxes, value - added taxes ( to the extent not refundable in accordance with applicable law ), and excise taxes, tariffs and duties, and other taxes directly related to the sale ( but not including taxes assessed against the income derived from such sale )