definiens: means, with respect to a given period of time, the gross amount recorded from arms - lengthtransactions by [COMPANY], its Affiliates, and ( sub)licensees for sales of Product to Third Parties in the Territory insuch period, less the following deductions from such gross amounts which are actually incurred, allowed, paid, accrued or specifically allocated:(a ) credits or allowances actually granted for damaged Product, returns or rejections of Product, priceadjustments and billing errors;(b ) governmental and other rebates ( or equivalents thereof ) granted to managed health care organizations, health management organizations, pharmacy benefit managers ( or equivalents thereof ), federal, state / provincial, localand other governments, their agencies and purchasers and reimbursers or to trade customers;(c ) normal and customary trade, cash and quantity discounts, recalls, allowances and credits actuallyallowed or paid ; 4 [ * * * ] Certain information in this document has been omitted and filed separately with the Securities and ExchangeCommission . Confidential treatment has been requested with respect to the omitted portions . EXECUTION VERSION ( d ) [ * * * ] ; ( e ) transportation costs, including insurance, for outbound freight related to delivery of the Product to theextent included in the gross amount invoiced;(f ) sales taxes, value added taxes ( VAT ), and other taxes directly linked to the sales of Product to the extentincluded in the gross amount invoiced;(g ) the actual amount of any write offs for bad debt directly relating to sales of Product in such period ; and(h ) [ * * * ]