definiens: means all adjustments, including the following itemsas applicable to each such Contingent Payment Product, to the extent such adjustments are customary under industry practicesand are reflected as a reduction to gross revenue or an increase to cost of goods sold in the consolidated financial statementsof Buyer in accordance with GAAP:(A ) credits or allowances granted upon returns, rejections or recalls ( due to spoilage, damage, expirationof useful life ), price reductions, or billing corrections;(B ) invoiced freight, postage, shipping and insurance, handling and other transportation costs;(C ) credits or allowances granted including quantity, cash, bad debt and other trade discounts;(D ) Taxes ( excluding withholding Taxes and Taxes paid by Buyer on the net income derived fromlicensing for manufacture and leasing of and servicing the Contingent Payment Products ), tariffs, customs duties, surchargesand other governmental charges incurred in connection with the production, lease, service, transportation, delivery, use, 7exportation or importation of Contingent Payment Products that are incurred at the time of license for manufacture, lease orservice or are directly related to the license for manufacture, lease or service and not otherwise previously deducted;(E ) discounts, refunds, rebates, returns, charge backs, fees, credits or allowances ( including billingcorrections, amounts incurred in connection with government - mandated rebate and discount programs, third party rebates andcharge backs, hospital buying group / group purchasing or leasing organization administration fees and managed careorganization rebates ), distribution fees and sales and other similar commissions to third parties, actually paid or incurred andwhich effectively reduce gross revenue;(F ) warranties, guaranties and maintenance arrangements ; and(G ) any other customary adjustments related to products licensed for manufacture, leased or serviced andreasonably allocated to such Contingent Payment Products as a portion of the gross revenue or related cost of goods sold, inaccordance with GAAP