definiens: means the following deductions as accrued by a Selling Entity in accordance withUnited States generally accepted accounting principles or International Financial Reporting Standards, as applicable : ( 1 ) trade, cash and quantity discounts ; ( 2 ) amounts repaid, reimbursed or credited by reasons of defects, recalls, withdrawals, returns, rebates orallowances of goods or because of retroactive price reductions or billing corrections specifically identifiable to theProduct ; ( 3 ) chargebacks, discounts, credits, rebates ( or the equivalent thereof ) and other amounts paid on sale of theProduct, including such payments mandated by programs of Governmental Entities ; ( 4 ) chargebacks, discounts, credits, rebates ( or the equivalent thereof ) and administrative fees paid tomedical healthcare organizations, group purchasing organizations, pharmacies, formularies, large employers, nationalaccounts, long - term care organizations, insurers, Governmental Entities and programs ( including Medicare and theVeterans Health Administration and other federal, state and local agencies ), trade customers or other organizationssimilar to the foregoing in line with approved contract terms or other normal and customary understandings andarrangements ( including, as part of bundling or other forms of multi - product purchase arrangements ) ; ( 5 ) tariffs, duties, excise, sales, value - added and other Taxes ( other than Taxes based on net income ) andcharges of Governmental Entities ; ( 6 ) transportation, freight, postage, importation, shipping insurance and other handling expenses ; ( 7 ) distribution commissions and fees ( including fees related to services provided pursuant to distributionservice agreements with wholesalers, specialty pharmacy fees, fee - for - service wholesaler fees and inventorymanagement fees ) payable to any third party providing Distribution Services to the Selling Entities ; ( 8) costs of samples distributed by either specialty pharmacies or sales representatives ; ( 9 ) deductions for uncollectible amounts on previously sold Products ; ( 10 ) discounts and provisions pursuant to compassionate use, early access, indigent patient, co - payreimbursement or assistance and patient assistance or discount programs and coupon discounts ; ( 11 ) the portion of the annual fee on prescription drug manufacturers imposed by the Patient Protection andAffordable Care Act, Pub . L. No . 111 - 148, that the applicable Selling Entity allocates to sales of the Product, asapplicable, in accordance with the applicable Selling Entity ’s standard policies and procedures consistently appliedacross its products, as applicable