definiens: means the gross amount invoiced or otherwise charged for the sale ( or other commercial disposition ) of aProduct by [COMPANY] or its Related Parties to a Third Party purchaser ( including a Distributor ) in an arms - length transactionafter deducting, if not previously deducted, from the amount invoiced ( or, if not invoiced, received ), the following to theextent actually incurred or allowed with respect to such sale:(a ) trade and/or quantity discounts off of the invoiced price actually granted, but excluding early payment cashdiscounts;(b ) chargebacks in connection with the sale of such Product ; 12 CONFIDENTIAL(c ) rebates, reimbursements, fees or similar payments in customary amounts ( i ) to wholesalers and other distributors, buying groups, health care insurance carriers, pharmacy benefit management companies, health maintenanceorganizations, governmental authorities, or other institutions or health care organizations or other customers or(ii ) arising in connection with any program applicable to a Product under which [COMPANY] or its Related Parties provides tolow income, uninsured or other patients the opportunity to purchase such party ’s pharmaceutical products at discountedprices;(d ) retroactive price reductions;(e ) allowances or credits to customers actually given, and not in excess of the selling price of such Product, on account ofrejection, outdating, recalls or return of such Product;(f ) excise taxes, sales taxes, customs duties, customs levies and import fees imposed on the sale, importation, use ordistribution of the Products, to the extent included and separately stated in the invoice;(g ) any other similar, customary deductions that are consistent with GAAP and [COMPANY] ’s ( or its Related Party ’s ) actualpractice at the time in calculating and reporting its actual product net sales throughout its businesses ( in the particularcountry, if applicable ), provided that no item shall be deducted pursuant to this clause ( g ) if included in any anotherdeduction provided for under this definition ; and(h ) as an allowance for transportation costs, distribution expenses, special packaging and related insurance charges, andearly payment cash discounts, [ … * * * … ] of the gross amount invoiced or otherwise charged for the sale of such Product