definiens: means, for any period, Gross Sales less any and al l ( a ) credits or allowances actually granted for damaged Product, returns or re jections of Product, chargebacks, price adjustments and billing errors ; ( b ) governmental and other rebates, patient vouchers or coupons ( or equivalents thereo f ) granted to managed health care organizations ; pharmacy bene fit managers ( or equivalents thereof ) ; federal, state / provincial, local and other governments, thei r agencies and purchasers and reimbursers ; or to Cu stomers ; ( c ) normal and customary trade, cash and quantity d iscounts, allowances and credits ; ( d ) distribution services agreement fees allowed or paid to third party distr ibutors ; ( e ) sales taxes, VAT and other taxes appli ed to the sale of Product to the extent included in the gross amou nt invoiced ; and ( f ) any other mutually agreed item s that reduce Gross Sales amounts as required by generally accepted accounting principles in the United State s applied on a consistent basis