definiens: means the total gross sales ( number of units shipped times the invoiced price per unit ) to Third Parties representing sales invoiced by MPI and its Affiliates ( but not Sublicensees ) of the Product in the Territory . less deductions for the following to the extent actually paid or allowed : ( a ) sales and excise taxes and duties ( including import duties ) paid or allowed by a selling party and any other governmental charges imposed upon the manufacture or sale of the Product ; ( b ) nonnal and customary trade, quantity and cash discounts ( up to the amount normal and customary in the country of the Tenitory for early payment of invoices ) and rebates, chargebacks and administrative fees ( including rebates to social and welfare systems ) ; ( c~ allowances, ' chargebacks and credits to Third Parties on account of rejected, da!J)aged, outdated, returned, withdrawn or recalled Product or on account of retroactive price reductions affecting the Product ; ( d ) amounts due to Third Pm·ties on account of rebate payments, including Medicaid rebates ; and ( e ) transport, freight, insurance, handling and distribution transportation charges and insurance through the whole distribution pipeline ( e.g., from MPI through to the Third Party customer )