definiens: means, with respect to a given period of time, gross sales of Products insuch period, less the following deductions which are actually incurred, allowed, paid, accrued, orspecifically allocated to such gross sales amounts of Products:(a ) credits or allowances actually granted for damaged Product, returns orrejections of Product, price adjustments, and billing errors;(b ) governmental and other rebates ( or equivalents thereof ) granted to managedhealth care organizations ; pharmacy benefit managers ( or equivalents thereof ) ; federal, state / provincial, localand other governments, their agencies and purchasers and reimbursers ; or to trade customers;(c ) normal and customary trade, cash and quantity discounts, allowances andcredits;(d ) distribution services agreement fees allowed or paid to Third Partydistributors;(e ) transportation costs, including without limitation insurance, for outboundfreight related to delivery of Products to the extent included in the gross amount invoiced;(f ) sales taxes, value added taxes, and other taxes applied to the sale of a Productto the extent included in the gross amount invoiced ; and(g ) any other items that reduce gross sales amounts as required by GAAP