definiens: means, with respect to any Product, the gross amounts invoiced for sales or other dispositions of such Product byor on behalf of KHK, its Affiliates and Sublicensees to Third Parties, less the following deductions to the extent included in the grossinvoiced sales price for such Product or otherwise paid or incurred by KHK or its Affiliates, as applicable, with respect to the sale or otherdisposition of such Product, in each and every case solely to the extent permitted to be taken as a deduction in accordance with GAAP:(a ) normal and customary trade and quantity discounts, allowances, and credits actually allowed and properly taken with respectto sales of such Product;(b ) credits or allowances given or made for defects, rejection, recalls or return of previously sold Products or for retroactive pricereductions and billing errors;(c ) discounts, rebates, reimbursements, and chargeback payments granted to managed health care organizations or other healthcare institutions ( including hospitals ), health care administrators, patient assistance or similar programs, pharmacy benefit managers ( orequivalents thereof ), wholesalers and other distributors, pharmacies and other retailers, group purchasing organizations or other buyinggroups, health maintenance organizations, national, state / provincial, local, and other governments, their agencies and purchasers andreimbursers, any other providers of health insurance coverage, or to trade customers;(d ) transportation costs and related insurance charges actually incurred ; and 9A request for confidential treatment has been made with respect to portions of the following document that are marked with[*CONFIDENTIAL * ] . The redacted portions have been filed separately with the SEC