definiens: means, with respect to a particular time period, the total amounts invoiced by KAYAKU or itssublicensees for sales of the Product in the Field made during such time period to any Third Party, less the followingdeductions to the extent actually allowed or incurred with respect to such sales of Product:(a ) reasonable and customary discounts, including cash and quantity discounts, charge - back payments, administrative fees incurred directly in such discounting, and rebates actually granted to trade customers anddistributors ( including wholesalers);(b ) reasonable and customary credits or allowances actually granted for damaged, outdated, spoiled, returned, or rejected Product, including, without limitation, in connection with recalls ; and(c ) taxes ( including consumption taxes ), tariffs, duties, or other governmental charges ( other than incometaxes ) levied on, absorbed, or otherwise imposed on sales or transfers of the Product in the KAYAKU Territory, asadjusted by any refunds, provided that such taxes, tariffs, duties, or other government charges are included in theapplicable invoiced amount and identified in the applicable invoice