definiens: means with respect to a Product, the g ross amount invoiced by BI, its Affiliates and/or its Sublicens ees to unaffiliated Third Parties for the Product less all related : ( a ) Sales returns a nd allowances actually paid, granted or accrued, including trade, quantity and cash discounts and an y other adjustments, including those granted on account of price adjustments or bi lling errors ; ( b ) Credits or allo wances for rejected goods, damaged or defective goods, recalls, and returns ; ( c ) Rebates, charg eback rebates, compulsory rebates, reimbursements or similar payments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers or other ins titutions ; ( d ) Adjustments ari sing, from consumer discount programs or other similar programs ; ( e ) Non collectabl e receivables that are actually written off ( it bei ng understood that will include all amount s received for any non - collectable receivables at a subsequent date to the extent identified by Zealand Pharma, or by BI in the ordinary course of business ) ; ( f ) Customs or ex cise duties, sales tax, consumption tax, value adde d tax, and other taxes ( except income taxes ) ; and [ * * * ] Certain information in this document has been omitted and submitted separately to the Securities and Exchange Commission