definiens: means the gross amount invoiced by [COMPANY] or its Affiliates or sublicensees for sale or other commercial disposition of a Product to a Thir d Party in the Original Territory, as described in Section 7.3, less the following deductions : ( a ) Discounts and allowances allowed and taken for ret urns or rejections ( provided such amounts have been formally designated as such in accordance with the internal accounting procedures, consisten tly applied, of [COMPANY] and its Affiliates ), and wholes aler charge backs allowed and taken in amounts norm al and customary in the trade ; ( b ) Import, export, excise, sales or use taxes, value added taxes, and other taxes, tariffs or duties levied, absorbed or directly imposed and properly a llocable to particular sales of Products to the ext ent such items are included in the gross amount invoice d ( in any event excluding taxes on the income of [COMPANY] and its Affiliates ) ; ( c ) Freight, postage, shipping, insurance, and packagi ng costs and other outbound transportation charges prepaid or allowed to the extent included a s part of the invoiced amount ; ( d ) Amounts allowed or credited for retroactive price reductions or rebates ; ( e ) The amounts of trade and cash discounts actually a llowed on account of the purchase of Products ; ( f ) Allowances, adjustments, reimbursements, discounts and rebates made with respect to sales paid for by Third Parties, including, but not limited to, rebates given to health care organizations or oth er Third Parties who bought or paid for a Product ; and 3 ( g ) Any amounts actually written off or specifically i dentified as uncollectible, in accordance with consistently applied accounting policies of [COMPANY] and except to the extent [COMPANY] recovers payment of any such written off amounts ; provided however, that no such deduction shall be made for the Actual True Cost of Goods of such Product