definiens: means the gross amount invoiced by [COMPANY], its Affiliates, or any sublicensee of [COMPANY] for sales to a third party or parties of Products, less normal and customary trade discounts actually allowed, credits or allowances for rejected or returned Products previously sold, taxes the legal incidence of which is on the purchaser and separately shown on [COMPANY] 's, its Affiliate 's, or any sublicensee of [COMPANY] 's, invoices and transportation, insurance and postage charges, if prepaid by [COMPANY], any of its Affiliates or any sublicensee of [COMPANY] and billed on [COMPANY] 's, its Affiliate 's or any sublicensee of [COMPANY] 's invoices as a separate item, and compulsory payments and rebates, accrued, paid or deducted pursuant to governmental regulations or agreements ( other than employment agreements or agreements with Affiliates ) with third parties ( provided such agreements with third parties are identified and made available to Guilford for review and deductions relating to such agreements are identified separately in any statements pursuant to Section 4.6(b ) )