definiens: means, with respect to a given ANDA Product or Ne w Product, the aggregate gross price of such ANDA Product or New Product received, in th e case of an ANDA Product, by [COMPANY] or its sublicen sees or, in the case of a New Product, by [COMPANY] or its sublicensees ( except with respect to a sublicensee ’s sales of Authorized Products ), in each case from unaffiliate d retailers, distributors or other customers, less the sum of the following items, all of which must directly relate to the sale and distribution of such ANDA Product o r New Product and be determined in accordance with GAAP a pplied in a manner consistent with past practices o f the applicable party : ( a ) returns, credits, rebates, di scounts, allowances, promotional payments, free goo ds, chargebacks and other price reduction programs cust omary to the trade or required by law, ( b ) actual p ackaging, freight and insurance costs incurred in transportin g such New Product in final form to customers ( this clause ( b ) shall not apply to ANDA Products, for which an allowance has already been incorporated into Distri bution and Sales Costs ), ( c ) sales, valued - added and other taxes, ( d ) customs duties, surcharges and other go vernmental charges, ( e ) administrative fees, marketing fees an d other similar fees, payments or credits paid to u naffiliated third parties customary to the trade or required by law, and ( f ) commercially reasonable write - offs fo r doubtful accounts . Sales between or among a party and its Af filiates shall not be included in Net Sales unless such party or its Affiliates are the end user of such ANDA Pro duct or New Product, as applicable