definiens: shall mean the gross receipts derived in arms - length transactions from the sale ofTeva Generic Modafinil Product in the United States, or applicable other markets by [COMPANY] ( or by its Affiliates or sublicensees ), to independent . third parties in the United States or applicable other markets, less the sum of the following items : ( a ) Import, XpOrl, excise and sales taxes and custom duties paid or allowed by the selling party and any oth r govcnunental charges imposed upon the productioll, in'lportation, use or sale of [COMPANY] Generic Modafinil Product by [COMPANY] and/or its Affiliates ; li CONFIDENTIAL TREATMENT ( b ) Credit for returns, refunds, rebates and allowances, or lrades to customers for returned or recalled [COMPANY] Generic Modafinil Product ; ( c ) Trade, quantity and cash discounts actually allowed ; ( d ) Transportation, freight and insurance allowances ; ( e ) Rebates actually granted to wholesalers or other customers, administrative fees in lieu of rebates paid to managed care and other similar institutions, chargebacks and retroactive price adjustments, including Shelf Stock Adjustments, and any other similar allowances which effectively reduce the net selling price ; and ( f ) The purchase price paid to Cephal on for [COMPANY] Generic Modafinil Product pursuant to any applicable Cephalonffeva License and Supply Agreement, or [COMPANY] 's costs of making [COMPANY] Generic Modafinil Product