definiens: means the following deductions to the extent included in the gross invoiced salesprice of the Product, or otherwise directly paid or incurred by the Selling Entity with respect to the sale : ( 1 ) trade and quantity discounts actually allowed ; ( 2 ) amounts repaid or credited by reasons of defects, recalls, returns, rebates or allowances of goods ; ( 3 ) chargebacks, rebates ( or the equivalent thereof ) and other amounts paid on sale of the Product, includingsuch payments mandated by programs of Governmental Entities, as each may be made in the ordinary course of business ; ( 4 ) rebates ( or the equivalent thereof ) and administrative fees paid to medical healthcare organizations, to grouppurchasing organizations or to trade customers in line with approved contract terms or other understandings and arrangementsmade in the ordinary course of business ; ( 5 ) tariffs, duties, excise, sales, value - added and other taxes ( other than taxes based on net income ) and chargesof Governmental Entities ; ( 6 ) reasonable reserves made for uncollectible amounts on previously sold products ; ( 7 ) discounts pursuant to indigent patient programs and patient discount programs and coupon discounts ; ( 8) transportation, freight, postage, importation, shipping insurance and other handling expenses ; and ( 9 ) required distribution commissions and fees ( including fees related to services provided pursuant todistribution service agreements with wholesalers, fee - for - service wholesaler fees and inventory management fees ) payable toany third party providing distribution services to the Selling Entities