definiens: means the gross amount invoiced with respect to t he sale of Collaboration Products, less the following deductions solely to the extent such dedu ction : ( a ) is reasonable and customary, ( b ) is incl uded in the gross invoiced sales price for such Collabor ation Product or otherwise directly paid or actuall y incurred by the seller with respect to the sale of such Collaboration Product, ( c ) is a pplicable and in accordance with standard allocation procedures, ( d ) has not already been deducted or excluded, ( e ) is incurred in the ordinary course of business in type and amount consistent with good i ndustry practice, and ( f ) is determined in accordance with, and as re corded in revenues under GAAP ( ): 1.50.1 trade, cash, and credit allowances for such Collabo ration Product ; price reductions ( retroactive or otherwise ) ; 1.50.2 any tax, tariff, duty ( including custom duty ) or ot her governmental charge ( such as excise, sales or use taxes or value added tax ), levied on the sal e, transportation or delivery of such Collaboration Product ; 1.50.3 customary freight, insurance, packing costs and other transportation c harges added to the sales price that are incurred in delivering such Collabor ation Product ; 1.50.4 amounts repaid or credits taken by reason of reject ions, defects, or returns of such Collaboration Product or because of retroactive price reductions, or due to recalls or rebates required by Applicable Laws ; and 1.50.5 any fees for services provided by wholesalers and w arehousing chains related to the distribution of such Collaboration Product and the portion of administrative fees paid during the relevant time period to group purchasing organizations, phar maceutical -9- benefit managers and/or Medicare Prescription Drug Plans relating specifically to such Collaboration P roduct