definiens: means the total amount invoiced by NYCOMED, and/or its Affiliates and Sublicensees for saleor other commercial disposition of the Product ( in its final, finished form for use by the end - user ) to an unrelated ThirdParty in arms’-length transactions, less the following deductions in their normal and customary amounts:(a ) all trade, cash and quantity credits, discounts, refunds or rebates, including without limitation rebates accrued, incurred or paid to assistance program and any other price reduction required by governmental agency;(b ) allowances or credits for returns, including without limitation amounts received for sales which become thesubject of a subsequent temporary or partial recall by regulatory agency for safety or efficacy reasons outside thecontrol of NYCOMED, and retroactive price reductions ( including managed care and similar types of rebates);(c ) Freight, postage, shipping, insurance, and packaging costs and other outbound transportation charges prepaidor allowed ; and(d ) cost of export licenses and any taxes ( excluding income taxes or similar taxes ) fees or other chargesassociated with the exportation or importation of the Product