definiens: shall mean the gross amounts invoiced by MEDA and its Affiliates for sales of Product to Third Partiesthat are not Affiliates of MEDA or its Affiliates, less the following items, as allocable to such Products ( if not previouslydeducted from the amount invoiced ): ( a ) ordinary and customary trade discounts actually allowed ; ( b ) credits, rebates andreturns ( including wholesaler and retailer returns and rebates and retroactive price reductions granted to managed health careorganizations and governmental authorities ) actually allowed or granted ; ( c ) freight, postage, insurance and duties paid for andseparately identified on the invoice or other documentation maintained in the ordinary course of business, and ( d ) excise taxes, other consumption taxes, customs duties and compulsory payments to governmental authorities actually paid and separatelyidentified on the invoice or other documentation maintained in the ordinary course of business . If Product is sold or transferredbetween or among MEDA and any of its Affiliates for such entity ’s own use, then the amount used to calculate Net Sales withrespect to such sale or transfer shall be deemed to be the amount that would be invoiced to Third Parties ( other than Affiliatesof MEDA or its Affiliates ) in an arm’s - length transaction . For the avoidance of doubt, if MEDA receives compensation for theProduct that is made available to patients in the Territory through a Named Patient Program, expanded - access program, compassionate - use program, or any other similar program, then such compensation is also considered as Net Sales for thepurpose of this Agreement