definiens: shall include a supplemental New Drug Application . shall mean, with respect to sales of a Product in a particular period, the gross amounts invoiced by Purchaser, its Affiliates, lice nsees or its sublicensees from the arms - length, com mercial sales or other dispositions ( excluding sales or dispositi ons for use in Clinical Trials or other scientific testing, for research and development, or for compassionate use, in any case for which Purchaser, its Affiliates, l icensees or its sublicensees receive no substantial revenue ) of such Product to unrelated third parties during suc h period net of reserves for doubtful accounts or bad debt deter mined in accordance with GAAP ( provided, that any s uch amounts excluded via such reserve that are subseque ntly actually received by Purchaser shall be includ ed through an adjustment in the calendar quarter following suc h receipt thereof ), less the following deductions ( to the extent included in the gross amount invoiced or otherwise directly paid or incurred by Purchaser, its license es, Affiliates or its sublicensees ): ( a)trade, cash and quantity discounts actually allo we d and taken directly with respect to such sales or other dispositions ; ( b)tariffs, duties, excises, sales taxes or other t axes or governmental charges imposed upon and paid directly with respect to the delivery, sale or use of the Product and included and separately sta ted in the applicable invoice ( excluding national, state or lo cal taxes based on income ) ; ( c)allowances for amounts repaid, credited or disco ntinued, by reason of rejections, defects, damage, recalls or returns or because of reasonable and customary chargebacks, refunds, coupons, patie nt co - pay savings cards, rebates ( including related administr ation fees ), wholesaler fee for service, reasonable amounts of physician samples, reasonable amounts of free produ cts given to indigent patients, retroactive price r eductions or any other items substantially similar in character and substance to the foregoing, with equitable adju stments to be made from time to time for any differences between these allowances and actual amounts ; ( d)other amounts previously included in Net Sales o f the Product that are written - off by Purchaser as uncollectible in accordance with Purch aser ’s standard practices for writing off uncollect ible amounts consistently applied ; A-10 ( e)freight, insurance and other transportation char ges incurred in shipping the Product to third parties, included and separately stated in the appl icable invoice ; and ( f)any administrative fees ( to the extent such fees are captured by GAAP ) paid to group purchasing organizations or managed care entities f or sale of Products ; provided, however, that no deduction shall be made for any amounts p ayable under the Infinity Agreement, including any royalties paid or payable thereunder