definiens: shall mean, with respect to any P roduct, the gross sales price for such Product invoiced by Eton, its Licensees or their respective Affiliates to customers who are not Affiliates ( or are Affiliates but are the end users of such Product ), less ( a ) credits, allowances, discounts and rebates to, and chargebacks from the account of, such customers ; ( b ) freight and insurance costs in transporting such Product to the extent separately invoiced and included in the gross sales price ; ( c ) cash, quantity and trade discounts, rebates and other price reductions for such Product ; ( d ) sales, use, value -added and other direct taxes for such Product to the extent separately invoiced and included in the gross sales price ; ( e ) customs duties, tariffs, surcharges and other governmental charges incurred in exp orting or importing such Product to the extent separately invoiced and included in the gross sales price ; and ( f ) an allowance for uncollectible or bad debts for such Product determined in accordance with generally accepted accounting principles not to exc eed 3 % of Net Sales of such Product for the applicable quarterly reporting period before giving effect to this subsection ( f )