definiens: shall mean, with respect to a product f or any period, the gross amount invoicedfor commercial sales of that product in such period by or on behalf of the selling Party to Third Part ies ( provided thatamounts invoiced for product sold or provided for u se in the Developing World, if any, shall not be in cluded ), lessdeductions for : ( a ) normal and customary quantity and/or cash discounts and sales returns and allowan ces, including, without limitation, those granted on account of pri ce adjustments, billing errors, rejected goods, dam aged goods, returns, rebates, administrative or other fees or r eimbursements or similar payments to wholesalers or otherdistributors ( including without limitation pursuant to inventory management agreements ), buying groups, AIDS DrugAssistance Programs, pharmacy benefit management 15 organizations, health care insurance carriers or ot her institutions, allowances, rebates, fees paid to distributors andchargebacks actually allowed or given ; ( b ) freight, postage, shipping and insurance expenses ( if separ ately identifiedin such invoice ) ; ( c ) customs or excise duties or o ther duties related to the sales making up the gros s invoice amount(if separately identified in such invoice ) ; ( d ) any rebates or similar payments accrued with respect t o sales paid for byany governmental or regulatory authority such as, b y way of illustration and not in limitation of the foregoing in thisclause ( d ), United States Federal or state Medicaid, Medicare or similar state program or any governme nt imposedretroactive price reduction ; and ( e ) sales and othe r taxes and duties directly related to the sale, to the extent that suchitems are included in the gross invoice price ( but not including taxes assessed against the income der ived from suchsale )