definiens: means, on a Responsible Party - by - Responsible Part y basis, with respect to each Responsible Party ’s Collaboration ZF Products, Gros s Sales, less : ( a ) Normal and customary trade, cash and quantity d iscounts actually given, coupons actually taken, credits, price adjustments or allowances for damage d Collaboration ZF Products, returns or rejections of Collaboration ZF Products ; ( b ) Adjustments, allowances, credits, fees, reimbur sements, chargeback payments, and rebates ( or the equivalent thereof ) for the Collaboration ZF Pr oducts granted to group purchasing organizations or other buying groups, managed health care organizations, p harmacy benefit management companies, health mainte nance organizations and any other providers of health ins urance coverage, health care institutions ( includin g hospitals ) or other health care organizations, Third Party hea lth care 4 * * * CONFIDENTIAL PORTIONS OMITTED AND FILED SEPARAT ELY WITH THE COMMISSION administrators or patient assistance or other simil ar programs, or to federal, state / provincial, local and other governments, including their agencies, or to wholes alers, distributors or other trade customers ; ( c ) Reasonable and customary freight, shipping insu rance, and other transportation expenses, each directly related to the sale of the Collaboration Z F Products ( if actually borne by the Responsible Pa rty, its Affiliates or Sublicensees without reimbursement fr om any Third Party ) ; ( d ) Distribution commissions / fees paid or payable t o any Third Party providing distribution services to the Responsible Party, its Affiliates, or Sublic ensees ; ( e ) Sales or excise taxes, tariffs and duties, incl uding, without limitation, VAT and U.S. sales tax, and all other taxes and government charges related to the sale of Collaboration ZF Product, in each ca se to the extent that each such item is actually borne by the Responsible Party, its Affiliates, Sublicensees or distributors without reimbursement from any Third Party ( but exc luding taxes properly assessed or assessable agains t the income derived by the Responsible Party or its Affi liates from such sale ) ; ( f ) Actual bad debt expense ( but not exceeding [ * * * ] percent of Net Sales ) ; and ( g ) Any item substantially similar in character or substance to any of the foregoing, which is permitted by U.S. GAAP prevailing at the time and c ustomary in the pharmaceutical industry at the time