definiens: means the gross sales of the [COMPANY] ANDA P roducts by [COMPANY] or its Affiliate in arm’s - length transactions with third parties in the Terri tory, less all applicable deductions, to the extent accrued, paid or allowed are in accordance with GAAP and in the ordi nary course of business with respect to the sale of the [COMPANY] ANDA Products, including : ( a ) cash discounts, quantity discounts, promotio nal discounts, stocking or other promotional allowances ; ( b ) sales and excise taxes, customs and any othe r taxes, all to the extent added to the sale price and paid and not refundable in accordance with appl icable law ( but not including taxes assessed against the income derived from such sale ) ; ( c ) returns, recalls and returned goods allowances ; ( d ) retroactive corrections, including price adjustment s ( including those on customer inventories following price changes ) and corrections for billing errors or ship ping errors ; ( e ) chargebacks, rebates, administrative fees, a ny other allowances actually granted or allowed to any person or entity, including group purchasing organizations, managed health care org anizations and to governments, including their agen cies, or to trade customers, in each case that are not Affiliates of [COMPANY], and that are d irectly attributable to the sale of the [COMPANY] ANDA Products ; ( f ) redistribution center ( RDC ) fees, informatio n service agreement ( ISA ) fees, and like fees that are customary in the industry that are passed from wholesalers, retailers, distributors, and other customers back to [COMPANY] ; and ( g ) any failure - to - supply penalties that [COMPANY] may incur from any third party customer purchasing [COMPANY] ANDA Product pursuant to a written agreement be tween [COMPANY] and such third party