definiens: means the gross invoiced price for Products sold by [COMPANY], its Affiliates or Sublicensees ( the ) to independent or unaffiliated Third Party purch asers, less the following deductions with respect to such sales that are eith er included in the billing as a line item as part o f the gross amount invoiced, or otherwise documented as a deduction in accordance with applicable Accounting Standards to be specifically attributable to actual sales of such P roducts : ( a ) credits or allowances on account of price ad justments, recalls, claims, damaged goods, rejections or returns of items previously sold ( inc luding Product returned in connection with recalls or withdrawals ) and amounts written off by reason of uncollectible debt, including provisions for bad debts ; ( b ) insurance, customs charges, freight, shippin g and other transportation costs incurred in shipping Products to such non - related parties, to t he extent incurred by a Selling Party and not reimb ursed by a non - related party ; ( c ) sales, excise and use taxes and any other go vernmental charges ( including value added tax ) actually paid in connection with the distribut ion, use or sale of such Product ; ( d ) discounts ( including trade, quantity, cash d iscounts and fees for services ), cash and non - cash coupons, co - payment support programs, retroact i ve price reductions, and charge back payments and rebates granted to any non - related party ( including to gove rnmental entities or agencies, purchasers, reimburs ers, customers, Distributors, wholesalers, and group pur chasing organizations and managed care organization s ( and other similar entities and institutions ) ) ; and ( e ) rebates ( or their equivalent ), administrativ e fees ( e.g., Federal Supply Schedule - Industrial Funding Fee, administration rebates for all chargeb ack units sold to Big 4 / OGA contracted entities, et c. ), chargebacks and retroactive price adjustments and a ny other similar allowances granted to non - related parties ( including to Governmental Authorities, purchasers, reimbursers, customers, Distributors, wholesalers, and managed care organizations ( and other similar entit ies and institutions ) ) that effectively reduce the selling price or gross sales of the Product