definiens: means the actual gross retail or wholesale amounts ( as the case may be ) invoic ed by Coherus, its Affiliates or distribution partners from the sale of the Coherus Product to Third Parties in the Territory in a given period, less allowances for the following without duplication : a ) sales and excise taxes, value added taxes, and duties which fall due and are paid by the purchaser as a direct consequence of such sales and any other governmental charges imposed upon the importation, use or sale of such product, but only to the extent that such taxes and duties are ( i ) actually inclu ded and itemized in the gross amounts invoiced to and specifically paid by the purchaser over and above the usual selling price of such product, ( ii ) customarily included and itemized in the gross amounts invoiced to and specifically paid by the purchaser over and above the usual selling price of all comparable products in the relevant market and ( iii ) are not recovered or recoverable ; b ) Third Party distribution fees and trade, quantity and cash discounts, including prompt pay discounts, that are custo mary in the industry in the United States and that are actually allowed on such product ; c ) allowances or credits to customers on account of rejection, withdrawal, recall ( only for the purchase price of such product ; Coherus shall be responsible for an y other costs associated with a recall ), return of Coherus Product, on account of retroactive price reductions, reprocurement charges, price protection and shelf stock adjustments, slotting allowances, allowances, discounts or inventory management fees, to the extent that 4 such allowances, credits or charges are customary in the generic pharmaceutical industry in the United States ; d ) rebates and chargebacks specifically related to such product on an accrual basis, which shall be trued up and reconciled in the ordinary course of business, including, but not limited to, those granted to government agencies ( i.e. payments made under the ) ; e ) freight, insurance and other transportation charges to the extent that Coherus or an Affiliate is responsible for payment of such charges ; provided, however, where any such discount ( or similar adjustment to Net Sales ) is based on sales of a bundled set of products in which such product is included, the disc ount ( or similar adjustment to Net Sales ) shall be allocated to such product on a pro rata basis based upon the sales value ( i.e., the unit average selling price of a bundled set of products in which such product is included multiplied by the unit volume o f such product within the bundled set of products ) of such product relative to the sales value contributed by the other constituent products in the bundled set, with respect to such sale . Net Sales are to be ascertained from books and records maintained by or on behalf of Coherus in accordance with generally accepted accounting principles, as consistently applied by it with respect to sales of all its drug products