definiens: means the gross receipts derived from the sale of Generic Product in the United States byBarr ( or by its Affiliates ), to independent third parties in the United States, less the sum of the following items : ( a ) Import, export, excise and sales taxes and custom duties paid or allowed by the selling party and anyother charges imposed by a Governmental Authority upon the production, importation, use or sale of GenericProduct by [COMPANY] and/or its Affiliates;4 EXHIBIT A ( b ) Estimated and actual credits for returns, refunds, rebates and allowances, or trades to customers forreturned or recalled Generic Product ; ( c ) Trade, quantity and cash discounts actually allowed ; ( d ) Transportation, freight and insurance allowances ; ( e ) Rebates to wholesalers, administrative fees in lieu of rebates paid to managed care and other similarinstitutions, chargebacks and retroactive price adjustments, including Shelf Stock Adjustments, and any othersimilar allowances which effectively reduce the net selling price ; and ( f ) Manufacturing Costs