definiens: shall mean the less the following deductions actually incurred, allowed, paid, accrued or otherwise speciﬁcallyallocated to Products by ATB, all in compliance with applicable Accounting Standards, consistently applied by the ATB : ( a ) all manufacturing costs including direct and indirect costs related to manufacturing of the intermediates, active pharmaceuticalingredients, excipients, other raw materials, drug products, packaging and labeling ; ( b ) sales and marketing costs such as promotion events, educational symposiums, marketing events, etc ., to increase awareness ofthe Products and promote sales of the Products ; 1.53 shall mean the less the following deductions actually incurred, allowed, paid, accrued or otherwise speciﬁcallyallocated to Products by ATB, all in compliance with applicable Accounting Standards, consistently applied by the ATB : ( a ) normal and customary trade discounts, including, but not limited to, trade, cash and quantity discounts or rebates credits orrefunds, actually allowed or taken ; ( b ) credits or allowances actually granted or made for rejection of or return of previously sold Products, including, but not limited to, recalls, or for retroactive price reductions and billing errors or for stocking allowances ; ( c ) governmental and other rebates ( or credits or other equivalents thereof ) actually granted to managed health care organizations, commercial insurance companies, pharmacy beneﬁt managers ( or equivalents thereof ), distributors, national, state / provincial, local, and othergovernments, their agencies and purchasers, and reimbursers, or to trade customers ; ( d ) reasonable fees paid to wholesalers, distributors, selling agents ( excluding sales representatives of the ATB ), group purchasingorganizations, Third Party payors, other contractees and managed care entities, in each case with respect to the Product ; ( e ) charges separately invoiced for freight, insurance, transportation, postage and handling ; ( f ) taxes, custom duties or other governmental charges ( including any tax such as a value added or similar tax or government chargebut excluding what is commonly known as income tax ) levied on or measured by the billing amount for Products, as adjusted for rebates and refunds ; andto the extent these taxes and charges are included in the gross sales