definiens: means, with respect to any Product, the gross amo unts invoiced by [COMPANY] and its Affiliates, for all sales or other disposition of s uch Product in the Territory to a Third Party for c ommercial use, commencing with the First Commercial Sale of such P roduct, less the following deductions solely to the extent incurred or allowed with respect to such sales, and solely to the extent such deductions are in accord ance with IFRS : ( a ) charge - back payments, rebates, and fees gran ted or paid to federal, state and local governments, their agencies, and purchasers and rei mbursers or to trade customers, in all cases in cus tomary and reasonable amounts ; ( b ) credits or allowances actually granted upon damaged goods, rejections, or returns of such Product, including returns of such Product in conne ction with recalls or withdrawals ; and ( c ) [ * * * ] deductions for Sales Expenses in the a mount of [ * * * ] and Reagent Rental Expenses in the amount of [ * * * ]