definiens: means the total gross amount invoiced and paid to BAC or any Affiliate of BAC for sales ortransfers of Products to an unrelated third party anywhere in the world,(a ) less deductions for : ( i ) freight, postage and duties and transportation charges directly related to the Products sold(including handling and insurance with respect thereto ) ; ( ii ) sales, value added and excise taxes or customs paid, and any other similar governmental chargesimposed upon the sale of the Products that are not recoverable ; ( iii ) allowances, chargebacks or credits actually granted by BAC or its Affiliates to end - users not inexcess of the selling price of Products, on account of rejection, outdating, recalls or return of Products ; and ( iv ) rebates, reimbursements, fees or similar payments : ( 1 ) to wholesalers and other distributors, pharmacies and other retailers, buying groups ( including group purchasing organizations ), health care insurance carriers, pharmacy benefit management companies, health maintenance organizations, hospitals, clinics, government agencies orauthorities or other institutions or health care organizations ; or ( 2 ) to patients and other third parties arising in connection withany program applicable to Products under which the BAC or its Affiliates provide to low income, uninsured or other patients theopportunity to obtain one or more Products at a reduced cost