definiens: means the gross amount invoiced by Coherus or any o f its Affiliates or sublicensees for the sale or other disposition of a Licensed Product to a Third Party, less the following deductions to the extent applicable in accordance with applicable Accounting Standards : ( a ) normal and customary trade, cash, and quantity disc ounts, allowances, and credits allowed or paid, in the form of deductions actually allowed wi th respect to sales of such Licensed Product ( to the extent not already reflected in the amou nt invoiced, and excluding commissions for commercialization ) ; ( b ) retroactive price reductions, allowances, or credit s actually granted upon rejections or returns of Licensed Product, including for recalls or damaged good and billing errors ; ( c ) discounts, chargeback payments, rebates, and reimbu rsements granted to wholesalers and other distributors, pharmacies and other retailers, manag ed care organizations, group purchasing organizations, or other buying groups, pharmacy ben efit management comp anies, health maintenance organizations, federal, state, provinci al, local, or other governments, and any other providers of health insurance coverage, health care organizations, or other health care institutions ( including hospitals ), health care administrators, or patient assistance or other similar programs ; ( d ) compulsory payments and cash rebates related to the sales of such Licensed Product paid to a Governmental Authority ( or agent thereof ) pursuant to Applicable Law by reason of any national or local health insurance program or similar program, including required chargebacks and retroactive price reductions, to the extent allowed and taken, including government levied fees as a result of healthcare reform policies ( including a nnual fees due under Section 9008 of the United States Patient Protection and Affordable Care Act o f 2010 ( Pub . L. No . 111 - 48 ) ) ; ( e ) reasonable and customary freight, shipping insuranc e and other transportation expenses to the extent they are separately itemized and incl uded in the gross amount invoiced and charged to th e buyer, provided that in any given Calendar Quarter, the amount of any such deductions in aggregate shall not be in excess of [ * * * ] percent ( [ * * * ] % ) of Net Sales with respect to such Calendar Quarter ; ( f ) tariffs, duties, import, export, excise, sale s, use, turnover, value- added, and other similar taxes ( other than taxes based on income ) ; customs duties ; or other government charges, in each case, imposed on the sale of Licensed Product to the exte nt in cluded in the price and separately itemized on the invoice, including VAT ; ( g ) other similar and customary deductions which are in accordance with applicable Accounting Standards ; and ( h ) amounts invoiced for sales of Licensed Produc t that are writ ten off as uncollectible after reasonable collection efforts