definiens: shall mean the gross invoice price of Product sol d by [COMPANY], its Affiliates or sublicensees ( which term does not include distribut ors ) to the first independent third party after ded ucting, if not previously deducted, in the amount invoiced or rece ived : a ) trade and quantity discounts ; b ) returns, rebates and allowances ; c ) charge backs and other amounts paid on sale or d ispensing of Products ; d ) retroactive price reductions that are actually a llowed or granted ; e ) sales commissions paid to distributors and/or se lling agents ; f ) [ * ] bad debt, sales or excise taxes, early payme nt cash discounts, transportation and insurance charges and additional special transportation, cust om duties, and other governmental charges ; and g ) the standard inventory cost of devices or delive ry systems used for dispensing or administering Product which accompany Product as it is sold