definiens: means collectively, the gross amount invoiced by [COMPANY] or its Affiliates or by sublicensees granted a sublicense pursuant to Section 3.7(b ) for sales of the Product in the Field to a Third Party for use in the Territory ( other than sales of Products by Sublicensees in Mexico ), less the following as they pertain to the Product : ( i ) any and all normal and customary trade and quantity discounts and customary allowances actually granted to purchasers of a Product for returns or credits, recalls ( whether in the form of a credit or free replacement actually given in place of a returned or recalled Product ), allowances to end users, which are reasonable and customary in accordance with generally accepted practices in the pharmaceutical industry ( whether in the form of a credit or free Product ), taxes ( the legal incidence of which is on t he purchaser and is shown separately on a Party ’s invoices ) and transportation, insurance and postage charges ( if billed on a Party ’s invoices as a separate item ), and payments and rebates ( including Medicaid rebates given pursuant to an agreement with U.S