definiens: [ * * * ] . 1.31 means the total gross sales of the Product ( number of units shipped times the invoice price per unit ) by American Regent, it s sub -licensees and Affiliates to independent third party customers, less the following deductions incurred, allowed, paid, accrued, or specifically allocated, to the extent actually taken by such third party customers on such sales : ( a ) [ * * * ] of gross sal es in the Territory to cover cash discounts given by American Regent ; ( b ) reasonable estimates for customary trade discounts, quantity discounts, credits, rebates, charge backs, and fees ( including without limitation those to group purchasing organizations, managed -care entities, wholesalers, and government agencies, including without limitation Medicare and Medicaid ) ; ( c ) reasonable estimates for allowances or credits to customers on account of retroactive price reductions or returns ( including without lim itation wholesaler and retailer returns ), billing adjustments, bid defaults, shelf stock adjustments, promotional payments, or other similar allowances affecting the Product or on account of retroactive price reductions affecting the Product ; ( d ) sales and excise taxes, customs, and any other taxes, all to the extent added to the sale price and paid by the selling party and not refundable in accordance with Applicable Law and without reimbursement from any third party ( but not including taxes assessed again st the income derived from such sale ) ; ( e ) government fees based on the sale of the Product, including any fees due or made pursuant to the Patient Protection and Affordable Care Act ; ( f ) reasonable estimates for allowances and credits to third parties on account of rejected, damaged, returned or recalled Product ; ( g ) royalties payable to third parties in connection with the sale of the Product in the Territory ; ( h ) prompt pay discounts paid to customers ; and ( i ) other specifically identifiable amounts that have been credited against or deducted from the Product ’s gross sales and are substantially similar to those credits and deductions listed above . Notwithstanding anything to the contrary, the calculation of Net Sales shall be made in accordance with Ameri can Regent ’s standard practices for other pharmaceutical products, consistently applied