definiens: means, on a country - by - country basis, with respect to any periodfor each country in the Territory, the gross amounts invoiced by Forest or its Affiliates, as applicable, tounrelated Third Parties for sales of the Product in the Field in such country, less the following deductions to theextent included in the gross invoiced sales price for the Product or otherwise directly paid or incurred by Forestor its Affiliates with respect to the sale of the Product in such country : ( i ) trade, quantity or cash discountscredits, adjustments or allowances, including without limitation, those granted on account of price adjustments, billing errors, rejected goods, or damaged goods ; ( ii ) rebates and chargebacks allowed, given or accrued(including, but not limited to, cash, governmental and managed care rebates, hospital or other buying groupchargebacks, and governmental taxes in the nature of a rebate based on usage levels or sales of the Product);(iii ) sales, excise, turnover, inventory, value - added, and similar taxes assessed on the sale of the Product ; ( iv)bad debts reserved for on the basis utilized by Forest in its branded pharmaceutical business generally or, ifgreater, bad debts actually written off, in each case which are attributable to sales of Product ; ( v ) freight andinsurance charges ; ( vi ) amounts paid or credited to customers for inventory management services ; and ( vii ) theportion of any management or administrative fees paid during the relevant time period to group purchasingorganizations, wholesalers and managed care organizations to the extent determined by sales or utilization ofthe Product