definiens: means gross amounts invoiced by [COMPANY] or its Affiliates or Marketing Partners ( the ) with respect to ( 1 ) the [ * * * ] or ( 2 ) [ * * * ] less the following : ( a ) actual bad debts for such [ * * * ] ( providedthat if later collected any amounts previously written off as bad debt shall be included in the calendar quarterreceived ) ; ( b ) normal and customary trade, quantity and payment and cash discounts and any other adjustments, including granted on account of price adjustments, billing errors, rejected goods, damaged or defective goods, recalls, returns, rebates, chargeback rebates, reimbursements, commercially reasonable administrative fees paid topayors, distributors or pharmacy benefit managers on a per [ * * * ] basis, sales allocated to free of charge [ * * * ] asrequired by Accounting Standards or similar payments granted or given to wholesalers or other distributors, buyinggroups, health care insurance carriers or other institutions, adjustments arising from consumer discount programs, ineach case actually allowed and taken directly by the Third Party customer with respect to sales of such [ * * * ] ; ( c ) anypayment made by the Selling Party to any government ( including any agency or department thereof ) in respect ofsales of such [ * * * ] or with respect to any government - subsidized program or managed care organization ; ( d ) salestaxes or similar taxes, including duties or other governmental charges imposed on the sale of [ * * * ] to the Third Partycustomer ( including value added taxes or other governmental charges otherwise measured by the billing amount, butexcluding any taxes imposed on or measured by the net income or profits of the Selling Party ), to the extent includedin the invoice price and not reimbursable, refundable or creditable to the Selling Party ; and ( e ) prepaid freight, insurance and handling fees actually invoiced ( to the extent that the Selling Party actually incurs the cost of freight, insurance and handling fees for such [ * * * ] and are not reimbursable, refundable or creditable to the Selling Party ), ineach case as determined from books and records of the Selling Party maintained in accordance with its AccountingStandards . A qualifying amount may be deducted only once regardless of the number of the preceding categoriesthat describe such amount