definiens: means, with respect to a Collaboration Product or a Decibel Ex - Field Product ( each, a ), thegross amount invoiced for bona fide arms ’ length sales of such Net Sales Product in the Territory by or on behalf of Decibel or its Affiliates, licensees or sublicensees to Third Parties, less the following deductions determined in accordance with GAAP consistently applied:(a ) normal and customary trade, cash, quantity discounts or free - goods allowances granted and taken directly with respectto sales of such Net Sales Product;(b ) amounts repaid or credited to Third Party customers with respect to such Net Sales Product by reason of defects, rejections, recalls, and actual returns;(c ) Third Party cash rebates and chargebacks solely related to sales of Net Sales Products, to the extent allowed;(d ) [ * * ] ; ( e ) retroactive price reductions that are actually allowed and granted;(f ) sales taxes, excess duties, or other consumption taxes and compulsory payments and rebates directly related to the saleof such Net Sales Product, accrued, paid or deducted pursuant to Governmental Authorities or payor agreements ( including managed careagreements ) or governmental regulations, which are separately identified on the invoice ; 13(g ) freight, postage, shipment and insurance ( but only insurance related to protecting the particular shipment againstphysical loss or damage ) costs and customs duties incurred in delivering such Net Sales Product that are separately identified on the invoice;and(h ) if and to the extent expressly agreed in writing by the Parties, any other specifically identifiable costs or chargesincluded in the gross invoiced sales price of such Net Sales Product falling within categories substantially equivalent to those listed above andultimately credited to customers or a Governmental Authority