definiens: [ shall mean the gross amount invoiced for Products sold by or on behalf of MiddleBrook sold to third parties in bona fide, arm 's length transactions, less customary deductions, determined in accordance with MiddleBrook 's standard accounting methods as generally and consistently applied by MiddleBrook, to the extent included in the gross invoiced sales price of any Product and otherwise directly paid or incurred by MiddleBrook or distributors with respect to the sale of such a Product, including : ( i ) applicable sales credits ( as described below ), ( ii ) payments or rebates incurred pursuant to federal, state and local government ( or agency thereof ) programs, including Medicare and Medicaid rebates, ( iii ) costs for transit insurance, freight, handling or other transportation billed to customers to the extent included in the invoiced price and ( iv ) sales, use or excise taxes included in the invoiced price . Applicable sales credits include credits or discounts deducted from the sales price for : ( A ) customer returns, returned goods allowances, rejected goods and damaged goods not covered by insurance, ( B ) cash or terms discounts, ( C ) free goods, ( D ) direct to customer discount or customer rebate programs, including coupons, ( E ) Third Party rebates and chargebacks, ( F ) trade show discounts and stocking allowances, ( G ) price adjustments on customer inventories following price changes, ( H ) Product recalls, ( I ) deductions due for discount card programs or coupons, ( J ) amounts credited for uncollectible amounts on previously sold Products, ( K ) delayed ship order credits, and ( L ) any other reduction or specifically identifiable amounts included in the Product 's gross invoice · that are creditable for reasons substantially equivalent to those listed above . ) shall mean doctors of medicine or osteopathy with a primary practice office location in the Territory, which includes Physicians classified by IMS as Family Practice, Page 2 of21 .-.~ .~-.- ....... - .~.-- .-.- . -, ...