definiens: means, with respect to a Milestone Prod uct, the gross amount invoiced for sales of a Milestone Product by a member of the Buyer Rights G roup or any of its licensees, sublicensees, assigne es or other transferees to Third Parties, less the following de ductions from such gross amounts to the extent attr ibutable to such Milestone Product and to the extent actually i ncurred, allowed, accrued or specifically allocated : ( a ) trade, cash, and quantity discounts actually gi ven ; ( b ) price reductions or rebates, retroactive or oth erwise, or chargebacks actually granted and paid to Governmental Entities, group purchasing organizatio ns, third party payors ( including managed health ca re organizations ), trade customers or end users ; ( c ) amounts repaid or credited by reason of rejecti ons, defects, return goods allowance, recalls, or r eturns ; ( d ) customary third party wholesaler and specialty distributor fees, specialty pharmacy charges and gr oup purchasing organization administration fees ; ( e ) coupons and patient copay and coinsurance assis tance ; ( f ) reasonable and customary freight, shipping insu rance, and other transportation charges directly re lated to the sale of the Milestone Product separately sta ted on the invoice to the third party ; and ( g ) sales, value - added, excise taxes, tariffs and d uties, and other taxes and government charges direc tly related to the sale, to the extent that such items are included in the gross invoice price of the Mile stone Product and actually borne by a member of the Buyer Rights Group or its applicable licensee, sublicensee, assi gnee or other transferee without reimbursement 59 from any third party ( but not including taxes asses sed against the income derived from such sale ) ; ( h ) all as determined in accordance with generally accepted accounting principles in GAAP on a basis consistent with that used by the member of the Buye r Rights Group or its applicable licensee, sublicen see, assignee or other transferee, as applicable, in its annual a udited financial statements