definiens: shall mean, with respect to a given period of time, the gross amount invoiced by a Party and itsAffiliates and sublicensees for sales of Lead Products, Collaboration Products or [COMPANY] Products, as applicable, during suchperiod, less the following 6deductions from such gross amounts as allocable to such Lead Products, Collaboration Products or [COMPANY] Products ( if notpreviously deducted from the amount invoiced ) to the extent actually incurred, allowed or taken:(a ) credits or allowances granted for damaged Lead Products, Collaboration Products or [COMPANY] Products, asapplicable, returns or rejections of Lead Products, Collaboration Products or [COMPANY] Products, as applicable, price adjustmentsand billing errors;(b ) governmental and other rebates ( or equivalents thereof ) granted to managed health care organizations, pharmacy benefit managers ( or equivalents thereof ), federal, state / provincial, local and other governments, their agencies andpurchasers and reimbursers or to trade customers;(c ) normal and customary trade, and quantity discounts, allowances and credits allowed or paid;(d ) commissions paid to Third Party distributors, brokers or agents ( excluding sales personnel, salesrepresentatives and sales agents that are employees or consultants of a Party or its Affiliates or sublicensees ) in countriesoutside the United States in which such commissions are paid by deducting such commissions from the gross sales invoicedfor sales to such Third Parties;(e ) transportation costs, including insurance, for outbound freight related to delivery of the product ; and(f ) sales taxes, VAT taxes and other taxes directly linked to the sales of the product