definiens: shall mean the gross amounts invoiced by [COMPANY] and/or its Sublicensees for sales or otherdispositions of Products to Third Parties in the Territory, less the following items, as allocable to such Products ( if notpreviously deducted from the amount invoiced ): ( a ) trade, quantity and cash discounts, credits or allowances;(b ) credits or allowances additionally granted upon returns, rejections or recalls or for retroactive price reductions andbilling errors ; ( c ) rebates, discounts and chargeback payments in any form granted to managed health careorganizations, pharmacy benefit managers ( or equivalents thereof ), national, state / provincial, local, and othergovernments, their agencies and purchasers and reimbursers, or to trade customers ; ( d ) freight, shipping andinsurance charges directly related to the distribution of Products ; and ( e ) taxes, duties or other governmental tariffs(other than income taxes )