definiens: shall mean the gross amount invoiced for sales of Elestat by ALLERGAN, or its Affiliates, in arm 's length sales to Third Parties in the Territory, less the following deductions from such gross amounts which are actually incurred, allowed, accrued or specifically allocated : ( a ) credits or allowances for damaged products, returns or rejections of Elestat and retroactive price reductions ; ( b ) nonnal and customary trade, cash and quantity discounts, allowances and credits ; 4 C$ ) J ~ lfB~2flfitt.l ( Note : Certain portions of this document have been marked or to indicate that confidentiality has been requested for this confidential information . The portions have been omitted and filed separately with the Securities and Exchange Commission 1 ( c ) chargeback payments, rebates and fees ( or the equivalent thereof ) granted or paid to managed health care organizations or to federal, state / provincial, local and other governments, including their agencies, or to trade customers ; ( d ) commissions paid to Third Parties other than sales personnel, sales representatives and sales agents ; ( e ) the allocation of freight, postage, shipping ( including insurance ) and other transportation ; and ( f ) sales, value - added and excise taxes, tariffs and duties, and other taxes directly related to the sale ( but not including taxes assessed against the income derived from such sale )