definiens: means, for any period of determination, the aggregate amountinvoiced by CPI ( or any Affiliate, successor, sublicensee, subcontractor, or agent of CPI ) to aThird Party distributor, agent, contractor or end user for the sale of Product during such periodless the6following amounts : ( a ) credits, refunds, allowances, charge - backs, rebates, fees, patientvouchers, coupons, reimbursements, and similar payments provided to wholesalers, chains, mass merchandisers, group purchasing organizations and other distributors, buying groups, health care insurance carriers, pharmacy benefit management companies, health maintenanceorganizations, other institutions or health care organizations, any governmental, quasi - governmental or regulatory body, agency or authority in respect of any federal, state, provincialand / or local Medicare, Medicaid or similar programs or other customers ; ( b ) credits or discountsrelated to sales promotions, samples, trade show discounts and stocking allowances and tradevolume and cash discounts and rebates ( including coupons and government charge - backs ) inamounts that are usual and customary ; ( c ) any price adjustments, shelf stock or floor stockadjustments, billing errors, rejected goods, product recalls, damaged goods and returns, allowances, adjustments, reimbursements, Third Party administration fees, distribution servicesagreement fees allowed or paid to third party distributors, discounts, rebates or other pricereductions provided to any customer ; ( d ) any invoiced charge for freight, insurance, handling, orother transportation costs, to the extent included in the gross amount invoiced to the customer ; ( e)rebates or other price reductions provided any governmental, quasi - governmental or regulatorybody, agency or authority in respect of any state or federal Medicare, Medicaid or similarprograms ; ( f ) sales, use, value - added, and other like taxes, duties or excises, excluding incometax ; and ( g ) any other mutually agreed upon items that reduce Net Sales as required by GAAP inthe United States applied on a consistent basis ; it being understood between the Parties that theamounts of any deductions accrued pursuant to clauses ( a ) through ( g ) of this Section shall bedetermined in accordance with GAAP and shall only be deducted once and only to the extent nototherwise deducted from the aggregate amount invoiced