definiens: means the aggregate gross sales proceeds billed fo r a Product by [COMPANY] minus : ( a ) Any service and admin istrative fees charged to [COMPANY] by third parties related to the Product, such as contract administra tion fees, analytic fees, and redistribution fees . ; ( b ) Any and all promotion al allowances, including, but not limited to, credi ts, chargebacks, rebates to government agencies or reta ilers, and quantity and cash discounts, and other usual and customary discounts to customers ; ( c ) Amounts refunded, re paid or credited to wholesalers and retailers for rejections, returns, recall of goods or shelf stock adjustments based upon the amount of product customers have in their inventory at the ti me of agreed upon price reduction ; ( d ) Customary cash prompt pay discounts all calculated in accordance with GAAP ; ( e ) Any sales, excise, t urnover, inventory, value - added, and similar taxes and duties assessed on applicable sales ( eg . VAT, levie s and any additional like charges required to get the Product to the Place of Deliver y that are not covered by shipping costs, if applicable ) ; 1.27