definiens: means, with respect to a Product, the gross amount invoiced by [COMPANY] ( including any [COMPANY] Affiliate ) or any sublicensee thereof to unrelated Third Parties ( excluding any sublicensee who resells such Product ) for Product sales in the Territory, less the following actual amounts incurred or accrued ( as may be adjusted from time to time ) for : ( a ) Customary trade, quantity and cash discounts allowed ; ( b ) [ Third Party agent commissions solely to the extent those commissions are not included in [COMPANY] 's selling, general and administrative expenses in its standard accounting practices for costs with respect to similar products ] ; ( c ) Discounts, refunds, rebates, chargebacks, retroactive price adjustments and similar allowances, limited to reasonable adjustments and allowances which effectively reduce the net selling price ; ( d ) Actual Product returns or allowances ; ( e ) [ That portion of the sales value associated with drug delivery systems, as reasonably agreed by the Parties prior to First Commercial Sale of the applicable Product ] ; ( f ) Any tax imposed on the sale, delivery or use of the Product, including sales, use, excise or value added taxes, but excluding any tax on income ; and ( g ) [ Any other similar and customary deductions specifically included in the invoice price that should be credited for reasons substantially equivalent to those listed above, provided that for clarity, marketing incentives and other support costs that are paid to distributors shall not be included as a deduction hereunder ]