definiens: means, with respect to the Eagle Product, the gross amount invoiced by Eagle, its Affiliates or its Sublicensee of such Product to Third Parties ( ), less ( a ) bad debts related to such Product, ( b ) sales returns and allowances actually paid, granted or accrued, including, trade, quantity and cash discounts, and other adjustments, including, those granted on account of price adjustments, billing errors, rejected goods, damaged or defective goods, recalls, returns, rebates, chargeback rebates, r eimbursement, fees or similar payments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers, pharmacy benefit management companies, health maintenance organizations, Governmental Authorities, or other institu tions or health care organizations, ( c ) prompt pay discounts, and ( d ) adjustments arising from consumer discount programs or other similar programs or arising in connection with any Eagle discount or savings program . Net Sales shall be determined from book s and records maintained in accordance with GAAP, as consistently applied by Eagle with respect to sales of all its drug products ; for the sake of clarity, any charge or allowance identified under this Section shall be counted once . Sales and other transfe r of Eagle Product between Eagle and its Affiliates will not give rise to Net Sales