definiens: means, with respect to any Indocin Product, the gross amountinvoiced for sales in the United States of such Indocin Product in arm ’s length sales by the Buyer, any of its Affiliatesor the Buyer ’s licensees, sublicensees, assignees, transferees or other commercial partners or co - promoters ( or anyof their respective Affiliates ) to independent, unrelated third parties, less the following deductions from such grossamounts that are actually incurred, allowed, accrued or specifically allocated : ( i ) credits, price adjustments orallowances for damaged products ( to the extent not covered by insurance ), defective goods, returns or rejections ofsuch Indocin Product ; ( ii ) normal and customary trade, cash and quantity discounts, allowances and credits ( otherthan price discounts granted at the time of invoicing that 105 have been already reflected in the gross amount invoiced ) ; ( iii ) chargeback payments, rebates and similar allowances(or the equivalent thereof ) granted to group purchasing organizations, managed health care organizations, distributorsor wholesalers or to federal, state / provincial, local and other governments, including their agencies, or to tradecustomers ; ( iv ) any fees paid to any third party logistics providers, wholesalers and distributors ; ( v ) any freight, postage, shipping, insurance and other transportation charges incurred by the selling Person in connection withshipping such Indocin Product to third party logistics providers, wholesalers and distributors and to customers;(vi ) adjustments for billing errors or recalls ; ( vii ) sales, value - added ( to the extent not refundable in accordance withapplicable law ), and excise taxes, tariffs and duties, and other taxes ( including annual fees due under Section 9008 ofthe United States Patient Protection and Affordable Care Act of 2010 ( Pub . L. No . 111 - 48 ) and other comparablelaws ), levied on, absorbed, determined or imposed with respect to such sale ( but not including taxes assessedagainst the income derived from such sale ) ; and ( viii ) amounts written off by reason of uncollectible debt, providedthat if the debt is thereafter paid, the corresponding amount shall be added to the Indocin Net Sales of the periodduring which it is paid