definiens: shall mean the gross amount invoiced for sales of E lestat by ALLERGAN, or its Affiliates, in arm ’s length sales to Third Parties in the Territory, less the following deductions fro m such gross amounts which are actually incurred, allowed, accru ed or specifically allocated : ( a ) credits or allowances for damaged products, ret urns or rejections of Elestat and retroactive price reductions ; ( b ) normal and customary trade, cash and quantity d iscounts, allowances and credits ; 4 [ Note : Certain portions of this document have been marked or to indicate that confidentiality has been requested fo r this confidential information . The portions have been omitted and filed separately with the Securities an d Exchange Commission . ] ( c ) chargeback payments, rebates and fees ( or the e quivalent thereof ) granted or paid to managed health care organizations or to federal, state / prov incial, local and other governments, including thei r agencies, or to trade customers ; ( d ) commissions paid to Third Parties other than sa les personnel, sales representatives and sales agents ; ( e ) the allocation of freight, postage, shipping ( i ncluding insurance ) and other transportation ; and ( f ) sales, value - added and excise taxes, tariffs an d duties, and other taxes directly related to the s ale ( but not including taxes assessed against the incom e derived from such sale )