definiens: means the gross amount invoiced by [COMPANY] or its Affiliates or sublicensees for sale or other commercial disposition of a Product to a Third Party in the Original Territory, as described in Section 7.3, less the following deductions : ( a ) Discounts and allowances allowed and taken for returns or rejections ( provided such amounts have been formally designated as such in accordance with the internal accounting procedures, consistently applied, of [COMPANY] and its Affiliates ), and wholesaler charge backs allowed and taken in amounts normal and customary in the trade ; ( b ) Import, export, excise, sales or use taxes, value added taxes, and other taxes, tariffs or duties levied, absorbed or directly imposed and properly allocable to particular sales of Products to the extent such items are included in the gross amount invoiced ( in any event excluding taxes on the income ofNycomed and its Affiliates ) ; ( c ) Freight, postage, shipping, insurance, and packaging costs and other outbound transponation cbarges prepaid or allowed to the extent included as part of the invoiced amount ; ( d ) Amounts allowed or credited for retroactive price reductions or rebates ; ( e ) The amounts of trade and cash discounts actually allowed on account of the purchase of Products ; ( f ) Allowances, adjustmeo.ts, reimbursements, discounts and rebates made with respect to sales paid for by Third Parties, including, but not limited to, rebates given to health care organizations or other Third Parties who bought or paid for a Product ; and 3 I·PR / I1487SS.7 EXECUTION COPY ( g ) Any amounts actually written off or specifically identified as uncollectible, in accordance with consistendy applied accounting policies of [COMPANY] and except to the ex - tent [COMPANY] recovers payment of any such written off amounts ; provided however, that no such deduction shall be made for the Acrual True Cost of Goods of such Product