definiens: shall mean the gross amounts received for sales o r other dispositions of a Collaborative Product by a Party or any of its Affi liates or Licensees ( each, a ) to Third Parties, less deductions actually incurred, allowed, paid, a ccrued or otherwise reasonably allocated to such Co llaborative Product by the Selling Party in accordance with GAA P, for : ( a ) trade, cash and quantity discounts or rebates actua lly allowed or taken ; ( b ) credits or allowances given or made for rejection o f or return of previously sold Collaborative Products or for retroactive price red uctions and billing errors or for stocking allowanc es ; ( c ) governmental and other rebates ( or credits or other equivalents thereof ) granted to managed health care organizations, commercial insur ance companies, pharmacy benefit managers ( or equiv alents thereof ), distributors, national, state / provincial, local, and other governments, their agencies and p urchasers, and reimbursors, or to trade customers ; 7