definiens: means the gross amount invoiced for all commercial sales of Finished Products to ThirdParties in the Field in the Territory by Esprit and its Affiliates, less the following deductions actually allowed ortaken in accordance with GAAP:(a ) credits or allowances actually granted for damaged or spoiled Finished Product, returns, recalls orrejections of such Finished Product, and retroactive price adjustments;(b ) normal and customary trade, cash and quantity discounts, allowances and credits actually allowedfor such Finished Product;(c ) sales, value added, excise or similar taxes paid or allowed, or other governmental charges imposedupon the importation, use or sale of such Finished Product in the Territory;(d ) fees paid to Third Party distributors and legally allowed chargebacks, rebates or similar paymentsactually granted to customers with respect to such Finished Product, including managed health careorganizations, wholesalers, distributors, buying groups, retailers, health care insurance carriers, pharmacybenefit management companies, health maintenance organizations or other institutions or health careorganizations or to federal, state / provincial, local and other governments, their agencies and purchasers andreimbursers ; 8(e ) freight, postage, shipping and insurance charges related to delivery of such Finished Product ; and(f ) any other items that reduce gross sales amounts as required by GAAP