definiens: shall mean the total amount invoiced to Third Parties in connection with the sales of the Product in all of its final packaged forms by ISTA, its sublicensees or its Affiliates in the United S tates and its territories, commonwealths and possess ions, less, to the extent actually incurred : ( a ) amounts credited or payable for damaged, outdated a nd returned products ; 5 ( b ) trade, cost or quantity discounts earned or granted ; ( c ) transportation charges ( including insurance costs ) for outbound freight related to delivery of the Product, sales taxes, use taxes, excise taxes and d uties, and other similar charges ; ( d ) wholesaler chargebacks for the difference between w holesale acquisition cost and the current contract price with government departments, group p urchasing organizations and health plans ; and ( e ) allowances for Medicare, Medicaid and other rebates and management fees mandated, earned or granted