definiens: shall mean, with respect to a given period of time, the gross amount invoiced or otherwise charge d ( whether consisting of cash or any other forms of consideration ) by a Party or its Affiliates, Joi nt Ventures, Development Partners and sublicensees for Final Sales of Collaboration Products during su ch period, less a provision for the following deductions from such gross amounts as allocable to such Collaboration Products ( if not previously deducted from the gross amount invoiced ) to the ext ent estimated, actually incurred, allowed or taken : ( i ) credits or allowances given or made for damaged Col laboration Products, as applicable, returns or rejections of or uncollectib le amounts on Collaboration Products, as applicable, price adjustments, billing errors and r etroactive price reductions ; ( ii ) governmental and other rebates ( or equivalents ther eof ) granted to managed health care organizations, pharmacy benefit managers ( or e quivalents thereof ), federal, state / provincial, local and other governments, thei r agencies and purchasers and reimbursers or to trade customers ( including rebates similar to Medicare and/or Medicaid ) ; ( iii ) normal and customary trade, cash and quantity disco unts, rebates, allowances and credits allowed or paid ; ( iv ) commissions relating to import or transportation of Collaboration Products paid to Third Party distributors, brokers or agents ( exclud ing sales -37- personnel, sales representatives and sales agents t hat are employees or consultants of a Party or its Affiliates or sublicensees ) in countries out side the United States in which such commissions are paid by deducting such commissions from the gross sales invoiced for sales to such Third Parties ; ( v ) reasonable credits for allowances given or made for wastage replacement, and for indigent patient and other similar sales programs ; ( vi ) transportation costs, including insurance, for outb ound freight related to delivery of the product, all to the extent included in the T hird Party invoice ; and ( vii ) sales taxes, duties, value added taxes ( but only to the extent such value added tax is actually incurred by, and is not reimbursable, r efundable or creditable ), tariffs and other taxes directly linked to the sales or import of the product that are non - refundable, all to the extent included in the Third Party invoice