definiens: means the gross invoiced amount on sales of the Product(s ) by MSD, its Affiliates or Sublicensees to unrelated Third Parties less, to the extent included in the gross invoice amount [ and consistent with u. S. GAAP for U.S. sales and consistent with equivalent foreign accounting standards for non - U.S. sales !, deductions for the following : discounts ) ; NYH7329982 ( a ) trade, cash and quantity discounts actually allowed ( including early pay cash 6 CONFIDENTIA L TREATM ENT REQUEST ED PURSUAN T TO 5 us.c § 552 AND 17 C.F.R .. §§240 .12(b)(4 ) AND 200.83 BY LETTER FROM MILBANK, TWEED, HADLEY & McCLOY LLP DA TED MARCH 12,2004 CONFIDENTIAL TREATMENT REQUESTED ( b ) returns, rebates and allowances actually allowed ; ( c ) all chargebacks, including those paid on sale or dispensing of Product, which have the effect of retroactively adjusting the sales price paid by such Third Party to MSD, its Affiliates or Sublicensees ; ( d ) retroactive price reductions that are actually allowed or granted ; ( e ) excise, sales or use taxes, customs duties and other tariffs or duties levied on the sale, transportation or delivery of a Product but only to the extent such taxes, tariffs or duties are remitted to the applicable taxing authorities and are not subject to any future rebate, credit or other offset ; and ( I ) actual transportation and insurance charges to the extent separately identified on the invoice or other documentation maintained in the ordinary course of business