definiens: shall mean the gross amount billed or invoiced by [COMPANY], or any person or entity actingas [COMPANY] ’s agent, for Products in the Permitted Field of Use, less the sum of the following : ( a ) sales taxes, use taxes, tariffs, import / export duties and other excise taxes imposed on sales ; ( b ) amounts repaid or credited by reason of rejections, defects, recalls or returns or because of chargebacks, retroactive price reductions, refunds or billing errors not already reflected in amounts invoiced ; ( c ) freight costs, import and distribution allowances and insurance charges on shipments to purchasers if included ininvoiced amounts ; ( d ) trade, cash and/or quantity discounts and rebates and price reductions actually given and not already reflected inamounts invoiced ; and ( e ) compulsory payments and rebates directly related to the sale of Products accrued, paid or deducted pursuant toagreements, such as managed care agreements, or pursuant to governmental regulations