definiens: means the gross invoice price of Product sold by [COMPANY], itsAffiliates and their respective sublicensees to the first Third Party after deducting, if notpreviously deducted, from the amount invoiced or received:1.72.1 trade and quantity discounts other than early pay cash discounts;1.72.2 returns, rebates, chargebacks and other allowances;1.72.3 the standard inventory cost of devices or delivery systems used for dispensing oradministering Product ( such as syringes or inhalation devices, but not packaging);1.72.4 sales commissions paid to Third Party distributors and/or selling agents, inamounts customary to the trade and to the extent allocable to the Product;1.72.5 retroactive price reductions that are actually allowed or granted ; and1.72.6 a fixed amount equal to [ five percent ( 5 % ) of the amount invoiced ] to cover baddebt, sales or excise taxes, early payment cash discounts, transportation andinsurance, custom duties, and other governmental charges