definiens: means the gross amounts billed or invoiced by MTPC, its Affiliates or its Sublicensees to Third Parties tha t are not Sublicensees for the sale or other transfer for consideration of the Products in the Territory, less the following deductions, determine d in each case in accordance with the GAAP, and only to the extent att ributable to the Products in the Territory : ( a ) trade, quantity and cash discounts and rebates allowed and taken ; ( b ) refunds, chargebacks and any other allowances given and taken which effectively reduce the gross amounts billed or invoiced ; ( c ) product returns ; ( d ) discou nts mandated by, or granted to meet the requirements of, applicable sta te, provincial or federal law, including required chargebacks and ret roactive price reductions ; ( e ) freight and insu rance costs ; and ( f ) excise taxes, customs duties, customs levies and import fees imposed on t he sale, importation, use or distribution of the Products