definiens: shall mean the gross amount collected from sales of Products to the end -user of such Products, less ( i ) trade, cash and quantity discounts actuall y allowed or paid ; ( ii ) credits, allowances and adjustments actually granted to customers ; ( iii ) charge back payments and rebates granted to managed care organizations or to federal, state, local or foreign governments, their agencies, and purchasers and r eimbursers or to trade customers, including, but not limited to, wholesalers and buying groups ; ( iv ) separately itemized or allocated ( in direct proportion to the amount of sales of such Products bears to the total amount of sales of all CBL products ) ship ping costs, insurance or other transportation costs, to the extent not paid or absorbed by non -Affiliate purchasers of such Products ; and ( v ) sales, use and/or other excise taxes or duties actually paid . All costs shall be determined in accordance with gen erally accepted accounting principles