definiens: shall mean the total gross amount invoiced by MN or MN Affiliates from Sales of Produ cts, commencing upon the date of First Commercial Sale, whether invoiced under one or more separate agreeme nts, after deducting any of the following to the extent actually paid or provided, not already deducted fro m the gross amount invoiced and allocated to Product, in accord ance with GAAP, any ( a ) credits, allowances, sample s, discounts and rebates to, and chargebacks from the account of, Customers ; ( b ) freight and insurance co sts ; ( c ) trade discounts, cash discounts, quantity disco unts, rebates ; ( d ) retroactive price reductions ; ( e ) recalls, credits and allowances on account of returned or re jected Product, including allowance for breakage or spoilage ; ( f ) sales, value - added and other direct taxes incur red directly in connection with the Sale of Product ; ( g ) rebates, chargebacks or similar payments or credits actually granted to managed health care organizations, whol esalers, distributors, buying groups, health care insurance carriers, pharmacy benefit management companies, he alth maintenance organizations, or other institutions or health care organizations or to any governmental o r regulatory authority in respect of any state, provincial, loca l or federal Medicare, Medicaid or similar programs in any country or jurisdiction in the MN Territory ; ( h ) wr ite - offs for bad debts or allowances ; and ( i ) 6 [ * * * Indicates Confidential Treatment Requested ] customs duties, custom broker charges and other sur charges and governmental charges incurred in connec tion with the exportation or importation of Product