definiens: shall mean the gross amount invoiced by [COMPANY] and its Affiliates or Sublicensees on account of salesof the Product in Final Packaging to Third Parties in the Territory, less the total of : ( a ) trade, cash or quantity discounts notalready reflected in the amount invoiced ; ( b ) excise, sales and other consumption taxes and customs duties to the extentincluded in the invoice price ; ( c ) freight, insurance and other transportation charges to the extent specifically included in theinvoice price ; ( d ) returns or retroactive price reductions ; and ( e ) compulsory payments and rebates directly related to the saleof the Product accrued, paid or deducted pursuant to governmental regulations . For the sake of clarity, the gross amount willbe determined by the amount invoiced by [COMPANY], its Affiliates or Sublicensees to Third Parties ( other than Sublicensees ortheir Affiliates or sublicensees thereof ) and will exclude any sales between [COMPANY] and its Affiliates and [COMPANY] and itsSublicensees