definiens: shall mean, with respect to th e Product for any period, the gross amount billed or invoiced by a Party, its Affiliates or it s or their Distributor / Commercial Partners for the sale of the Product to Third Parties ( the ), less deduc tions for the following ( all calculated in accordan ce with the Accounting Standards ): ( a ) normal and customary trade, cash, quantity a nd prompt settlement discounts ( including chargebacks and free goods allowances ) a ctually allowed ; ( b ) amounts repaid or credited by reason of reje ction, return or recall of goods, rebates or bona fide price reductions ( retroactive or otherwise ) ; ( c ) freight, postage, shipping, insurance and ot her transportation expenses to the extent that such items are included in the Invoiced Sales ; ( d ) fees for services provided by distributors / w holesalers ( other than Distributors / Commercial Partners ) related to the di stribution of the Product ; ( e ) customs and excise duties and other taxes or duties related to the sales ( but specifically excluding income tax ) to the extent th at such items are included in the Invoiced Sales ; ( f ) rebates, chargebacks and other amounts paid with respect to sales paid for by any Governmental Authority such as, by way of illustrat ion and not in limitation of the Parties ’ rights he reunder, Federal or state Medicaid, Medicare or similar stat e program or equivalent foreign governmental progra ms ; ( g ) the portion of administrative fees paid or d iscounts provided during the relevant time period to group purchasing organizations or ph armaceutical benefit managers relating to the Produ ct ; ( h ) compulsory refunds, credits, rebates and oth er similar payments directly related to the sale of the Product, accrued, paid or deduct ed pursuant to an agreement with any Third Party pa yor ( other than a Governmental Authority ) ; ( i ) co - pay assistance directly related to the sa le of the Product, accrued, paid or deducted pursuant to an agreement ; and 17 ( j ) any other similar and customary deductions t hat are consistent with the applicable Accounting Standards