definiens: means, collectively, the gross invoiced sales price of all Products sold by Cardiogen, or its Affiliatesor Sublicensees, of the Product ( each, a ) to Third Party purchasers after deduction of the following itemswhether currently in effect or which become effective during the Term as they pertain to the Products, if and to theextent they are included in the gross invoiced sales price of the Product or otherwise directly incurred by the Sellerwith respect to the sale of the Product, and not otherwise deducted in computing other amounts hereunder : any and all normal and customary trade, prompt payment, cash and quantity discounts, customaryallowances actually granted to purchasers of a Product for returns and recalled Product ( including in connection withProduct withdrawals, expired Product and Product recalls ), chargeback and reporting fees paid to wholesalers andother distributors, allowances to end users participating in incentive programs, rebates and other credit adjustmentsbased upon shipping discrepancies and order errors;administrative fees to managed health care organizations;freight expenses for shipping Product in finished package form ( including insurance ) to such purchasers, including without limitation the costs of export licenses, shipping, postage and handling charges;any taxes and tariffs or duties paid, absorbed or allowed that are paid on sales of Product in finishedpackage form, ( excluding income taxes);amounts invoiced for Products that are not paid, to the extent calculated in accordance with generallyaccepted accounting principles