definiens: .1.70 means, with respect to a Product, the gross amount invoi ced for such Product sold by ELUMINEX, its Aﬃliates or Sublicensee(s ) ( the ) to Third Parties, less the following deductions with respect to such sales that areeither included in the billing as a line item as part of the gross amount invoiced, or otherwise documented as a deduction inaccordance with the applicable Accounting Standards ( witho ut duplication):(a ) sales taxes, excise taxes, use taxes, inventory taxes, VAT and d uties paid by the Selling Party inrelation to the Product and any other equivalent govern mental charges imposed upon the importation, delivery, use or sale of theProduct [ * ] ; ( b ) credits and allowances for defective or returned Produ ct, including allowances for spoiled, damaged, outdated, rejected, returned, withdrawn or recalled P roduct;(c ) governmental and other rebates, refunds, and chargeba cks ( or equivalents thereof ) granted tomanaged health care organizations, pharmacy beneﬁt manage rs ( or equivalents thereof ), federal, state, provincial, local and othergovernments, their agencies and purchasers and reimbursers o r to trade customers, in each case with respect to the Prod uct;(d ) reasonable fees paid to or rebates granted to whole salers, distributors, selling agents ( excluding anysales representatives of a Selling Party ), hospitals, group purchasing organizations, Third Party payors ( including he alth insurancecarriers ), other contractees and managed care entities, in each case with respect to the Product;(e ) amounts written oﬀ by reason of uncollectible debt if and when actually written oﬀ or allowed ; provided, however, [ * ] ; ( f ) reasonable transportation charges relating to the Pr oduct, including handling charges and insurancepremiums relating thereto ; and(g ) trade, cash, prompt payment and/or quantity discounts, allowed and taken directly by the Third Party