definiens: means the gross amount invoiced by or on behalf of Teijin or any of its Affiliates or sublicensees on account of sales of Abalo - SC, less the following deductions related to Abalo - SC, to th e extent such deductions are actually paid or incurred, and are reasonable and customary : ( a ) credits, refunds, or allowances for returned Abalo - SC ; ( b ) discounts, including cash, volume, quantity, and other trade discounts, charge - back payments, and rebates and allowances actually granted, incurred, or allowed in the ordinary cours e of business ; ( c ) excise, sales, consumption and other related taxes and customs duties to the extent included in the price and separately itemize d on the invoice price ( but specifically excluding, for clarity, any income taxes assessed against the income arisin g from such sale ) ; ( d ) outbound freight, shipment, storage, other t ransportation and insurance costs to the extent included in the price and separately ite mized ; and ( e ) compulsory payments and rebates directly rel ated to the sale of Abalo - SC paid to a Governmental Authority pursuant to governmenta l regulations by reason of any national or local he alth insurance program or similar program