definiens: means the gross amount billed or invoiced by ELAN or any of its Affiliates or Sublicensees to ThirdParties throughout the Territory for sales or other dispositions or transfers for value of Products le ss ( i ) allowances for normaland customary trade ( including those granted in cor e distribution agreements and inventory management agreements),quantity and cash discounts actually allowed and ta ken, ( ii ) transportation, insurance and postage cha rges, if paid by ELAN orany Affiliate or Sublicensee of ELAN and included o n any such entity ’s bill or invoice as a separate i tem, ( iii ) credits, chargebacks, rebates, returns pursuant to agreement s ( including, without limitation, managed care agre ements ) or governmentregulations, to the extent actually allowed, and ( i v ) any tax, tariff, customs duty, excise or other d uty or other governmentalcharge ( other than a tax on income ) levied on the s ale, transportation or delivery of Product and actu ally paid by ELAN, orany of its Affiliates or Sublicensees . In addition, Net Sales are subject to the following : CONFIDENTIALPortions of this Exhibit were omitted and have been filed separately with the Secretary of the Commiss ion pursuant to theCompany ’s application requesting confidential treat ment under Rule 406 of the Securities Act