definiens: means the gross amounts invoiced by Apollo, [ … * * * … ] ( in each case, a ) for sales or other dispositions of Product to Third Parties ( other than another Selling Party, unless such Selling Party is the end user of the applicable Pro duct ), less the following amounts actually incurred, allowed, paid and accrued and specifically allocable to Product ( if not previously deducted in calculating the amoun t invoiced ), all in compliance with applicable Accounting Standa rds, consistently applied by the Selling Party : ( a)normal and customary discounts, including trade, cash and quantity discounts, and normal and customary trade rebates, credits or refu nds ; in each case, actually given or allowed to Thi rd Parties ; ( b)amounts actually repaid or credited for rejectio n or return of previously sold Product, including recalls, or because of retroactive price reductions, including wholesaler chargebacks, or bi lling errors ; ( c)the portion of government - mandated and other reb ates ( including chargebacks, government - mandated rebates and equivalents of the foregoing ) actually granted to group purchasing organizations, governmental authorities, trade cust omers, managed health care organizations, pharmacy benefit managers or government prescription drug plans ( or analogous plans ) relating to Product ; ( d)charges separately invoiced for freight ( outboun d ), insurance, transportation, postage and handling of Product ; ( e)taxes and other governmental charges and fees ( s uch as sales, value added, or use taxes, except to the extent reimbursed to or recovered by the Selling Party, but excluding what are commonly known as income taxes ) levied on or measured by the billing amount for Product, to the extent added to the sale price and set forth separately as such in the invoice, and ac tually paid, as adjusted for rebates and refunds ; a nd ( f)amounts actually written off by the Selling Part y as bad debt or otherwise uncollectible in accordance with applicable Accounting Standards used by such Selling Party, consistently applied ; provided, however, that such write - offs shall in no event exceed [ … * * * … ] percent ( [ … * * * … ] % ) of gross invoiced amounts in the Territory in any calendar year ; and provided, further, that if any such written - off amounts are subsequen tly collected, such collected amounts shall be included in Net Sales in the period in which they are colle cted ; provided that, in each case ( a ) through ( f ), ( i ) each such deduction is calculated in a manner consistent with the Selling Party ’s customary practice for pharmaceutic al products and in accordance with applicable Accou nting Standards, consistently applied by the Selling Part y, - 9 - ( ii ) each such deduction is directly allocable to P roduct, or apportioned on a good faith, fair and eq uitable basis to Product and other products of the Selling Party and its Affiliates such that Product does not bear a d isproportionate portion of such deductions, and ( iii ) no particular amount identified above shall be deducted more tha n once in calculating Net Sales ( i.e., no of deductions )