definiens: means the gross amount invoiced for sales of the Product by Buyer or its Aﬃliates or sublicensees to Third Parties, less thefollowing deductions from such gross amounts to the extent attributable to such Product : ( a ) trade, cash and quantity discounts ; ( b ) price reductions or rebates ( including in connection with copay assistance programs, savings oﬀers or discount cards ), retroactive orotherwise, or charge backs paid to Governmental Authorities, group purchasing organizations, Third Party payors ( including managed healthcare organizations ), or trade customers ; ( c ) amounts repaid or credited by reason of rejections, defects, return goods allowance, recalls, returns or billing errors ; ( d ) amounts repaid or credited or provisions made for uncollectible amounts on previously sold Product ; 10 ( e ) reasonable and customary freight, shipping insurance and other transportation charges directly related to the sale of the Product ; ( f ) fees for any services provided by wholesalers and warehousing chains related to the distribution of such Product ; ( g ) to the extent not covered above, administrative fees paid to group purchasing organizations or pharmaceutical benefit managers ; and ( h ) sales, value - added and excise Taxes, tariﬀs and duties, and other Taxes and government charges directly related to the sale of Productother than franchise or income Taxes of any kind whatsoever