definiens: shall mean the gross amount invoiced for the sale of the Product for use in the Field and in the Lower Respiratory Indication in arm 's length sales to Third Parties less deductions not otherwise reimbursed by the Third Party for : ( A ) normal and customary trade, quantity and cash discounts and sales returns and allowances, including ( 1 ) those granted on account of price adjustments, billing errors, rejected goods, damaged goods, returns and rebates, ( 2 ) administrative and other fees and reimbursements and similar payments to wholesalers and other distributors, buying groups, pharmacy benefit management organizations, health care insurance carriers and other institutions, ( 3 ) allowances, rebates and fees paid to distributors, and ( 4 ) chargebacks ; ( B ) customs and excise duties and other duties related to the sales to the extent that such items are included in the gross amount invoiced ; ( C ) rebates and similar payments made with respect to sales paid for by any governmental entity or Regulatory Authority ; ( D ) sales and other taxes and duties directly related to the sale or delivery of the Product ( but not including taxes assessed against the income derived from such sale ) ; and ( E ) the sum of [ three percent ( 3 % ) ] of the gross amount invoiced in lieu of the amount actually incurred, which is intended to cover, among other things, the cost of freight, postage, shipping, insurance, special packaging and bad debts that such Party incurs on such sales