definiens: means, with respect to a Product, the following items to the extent included in thegross invoiced price of such Product and not separately invoiced, in each case to the extent actually and reasonably allowedor incurred in connection with the sale of such Product : ( a ) amounts invoiced for freight, postage, shipping and insurance, handling and other transportation costs, provided, that, if a shipment contains product(s ) other than such Product, then areasonable allocation shall be made that does not allocate freight, shipping, insurance and other transportation expensesdisproportionately to such Product as compared to such other product(s ) ; ( b ) sales, use, value added and other similar taxeswith respect to sales or other dispositions of such Product ( reduced by any refunds of such taxes deducted in the calculationof Net Sales for prior periods and excluding income taxes ) ; ( c ) tariffs, customs duties, surcharges and other governmentalcharges levied on the sale, transportation or delivery of such Product ; ( d ) government rebates and discounts ; ( e ) reasonablecredits or allowances for returns, rejections or recalls ( due to spoilage, damage, expiration of useful life or otherwise),retroactive price reductions, billing corrections or bad debts ; ( f ) trade discounts, credits or allowances ; ( f ) rebates, discounts, credits, allowances and charge backs, including those granted to managed care organization, wholesaler, distributor, buyinggroup, health care insurance carrier, chain pharmaceutical, mass merchandiser, staff model HMO, pharmacy benefit managerand hospital buying group / group purchasing organization administration fees ; and ( g ) patient assistance programs