definiens: means the gross receipts ( ) representing sales of Product to Third Parties in Finished Product form, by Achieve, its Affiliates, or sublicensees and their Affiliates in the Achieve Territory throughout the term of this Agreement, less deductions actually allowed or specifically allocated to the Product for : a ) Transportation charges, including, without limitation, insurance for transporting the Product to the extent that such charges are billed to the purchaser by Achieve or its Affiliates ; b ) Sales, excise and consumption taxes and custom duties, and any other governmental charges imposed on the production, importation, use or sale of the Product, to the extent that such charges are billed to the purchaser by Achieve or its Affiliates ; c ) Trade, quantity, cash or other discounts allowed on the Product not already reflected in the amount invoiced ; d ) Allowances or credits to customers for rejection or return of the Product ; e ) Retroactive price reductions affecting the Product ; and f ) Rebates, credits, charge backs, fees, reimbursements or similar payments that are granted to wholesalers or other distributors, government entities, managed care entities or other customers