definiens: shall mean the gross amounts invoiced for sales of a Product by PFM, its Affiliates and/or Sublicensees, as the case may be, less reasonable and customarydeductions for the following costs incurred on the sale to a customer:(a ) trade, quantity and cash discounts actually granted to the customer;(b ) credits, rebates and allowances to the customer on account of rejection or returnsof such Product ( including wholesaler and retailer returns ) or on account of retroactive pricereductions affecting the Product;(c ) freight, postage, insurance, packing costs and duties, paid for and separatelyidentified on the invoice or other documentation maintained in the ordinary course ofbusiness ; and(d ) sales and excise taxes, other consumption taxes, customs duties, any taxes(excluding income taxes ) levied on the turnover of the Products and compulsory payments toGovernmental Authorities and any other governmental, health insurance or other payers’charges, rebates, or discounts, retroactive or otherwise, imposed by or negotiated withGovernmental Authorities with respect to the sale of such Product to the customer actuallypaid and separately identified on the invoice or other documentation maintained in theordinary course of business