definiens: '' ' ' ' ' W'~OOC ' ; CON FI DENTIAL TR EA TMENT REQU ~ b . J .21 means'CEe gross invoiced sales price charged for all Products sold or commercially disposed of for · valu~ by [COMPANY] or its A-.ffiliates, sublicensees or Co - Marketers, in ann 's length sales to independent third parties, after deduction of the following items . to the extent such items are actually incurred . are included in the gross price chargc;d and do not exceed reasonable and customary amounts in the market in which such sale occurre~ * ( a ) trade, cash and quantity discounts or rebates actually allowed and taken ; ( b ) net credits or allowances given or made for rejection or return of a previously sold Product or for retroactive price reductions ; ( c ) any tax or government charge ( including any tax such as a value added or similar tax or government charge other than an income·[ax ) levied on the sale, transportation or delivery of a Product and borne by the seller thereof, less any refunds thereof ; and, ( d ) any charges allowed Or prepaid for freight and freight insurance