definiens: shall mean the invoice price of Product sold b y R - Pharm and its Affiliates ( which term does not include di stributors ) to the first independent Third Party, commencing with the First Commercial Sale, after deducting, if not previously deducted, in the amount invoiced or received : ( a ) trade and quantity discounts actually allowed or given ; ( b ) returns, rebates and allowances actually allowed or given ; ( c ) charge backs and other amounts paid on sale or dispensing o f Products ; ( d ) retroactive price reductions that are actually allowed or gr anted ; ( e ) sales commissions paid to distributors and/or selling age nts ; ( f ) [ * ] bad debt, sales or excise taxes ( but not including taxe s assessed against the income derived from such sale ), early pa yment cash discounts, transportation and insurance charges and additional special tra nsportation, custom duties, and other governmental charges ; and ( g ) the standard inventory cost of devices or delivery systems us ed for dispensing or administering Product which accompany Product a s it is sold