definiens: means, with respect to a Product in a country in the Territory, the gross amount invoiced for sale or other disposition of such Prod uct in such country by Buyer or its Affiliates or l icensees ( the ) to Third Parties ( including distributors, resell ers, wholesalers and end users ), less the following deductions to the extent that such amounts are eith er included in the billing as a line item as part o f the gross amount invoiced, or otherwise documented to be spec ifically attributable to actual sales of the Produc t : ( a ) trade discounts, including trade, cash and quan tity discounts or rebates, credits or refunds ( including inventory management fees, discounts or credits ) ; ( b ) allowances or credits actually granted upon cla ims, returns or rejections of the Product, including recalls, but not in excess of the selling price of such Product ; ( c ) bad debts ; provided, that the amount of any bad debts deducted and col lected in a subsequent Calendar Quarter shall be included in Net Sales for such subsequent Calendar Quarter ; ( d ) charges included in the gross sales price for f reight, insurance, transportation, postage, handling and any other charges relating to the sale, transportation, delivery or return of the Product ; ( e ) Taxes actually paid in connection with the tran sportation, distribution, import, export, use or sale of the Product ( but excluding what are commonl y known as income Taxes ), [ * * * ] ; and ( f ) rebates and chargebacks or retroactive price re ductions made to federal, state or local governments ( or their agencies ) to the extent such fees are specifically allocated to sales of Product * * * Certain Confidential Information Omitted 6 or to any Third Party administrator or contractor, including managed health organizations, pharmacy be nefit management companies and group purchasing organizat ions