definiens: shall mean the gross amount invoiced and received by OCD, its Affiliates, Sub - Licensees and Sub- Distributors for sale of Consumables to Third Parti es, less the following deductions relating to sales of the Consumables : ( a ) normal and customary trade, cash and quantity discounts and credits, price adju stments or allowances for damaged Consumables, or returns o r rejections of Consumables, in every case as actually given ; ( b ) chargeback payments and rebates ( or the equivalent thereof ) ( including amounts repaid, discounted or credited by reason of retroac tive price reductions, discounts, or rebates, including any governmental special medical assistance programs, which are, in each case, imposed upon OCD or its Affiliates, S ub - Licensees or Sub - Distributors by any governmental or non- governmental authority ) for the Consumables granted to group purchasing organizations, or to federal, stat e / provincial, local and other governments ; ( c ) freight, shipping insurance and other transportatio n expenses directly related to the sale of the Consumables ( if actually borne by OCD o r its Affiliates, Sub- Licensees or Sub - Distributors without reimbursement from any Thi rd Party customer ) ; ( d ) sales, value- added, excise taxes, customs duties, surcharges, ta riffs and duties, and other taxes and government charges directly related to the sale, importation or exportation of Consumables, to the extent that such items are included in the gross invoice price of the Consumables and actually borne by OCD or its Affiliates, Sub - Licensees or Sub- Distributors without reimbursement from any Third P arty ( but not including taxes assessed against the income derived from such sale ) ; and ( e ) any Reagent Rental Charge billed, if applicable to the Consumables sold