definiens: means, with respect to Net Sales of an y MRT Product, the sum of the following, to the ext ent actually borne or incurred by a member of the Buyer Rights Group and not reimbursed : ( a ) reasonable and customary freight, postage, ship ping and insurance, handling and other transportation costs ; ( b ) sales, use, value added and other similar Taxes ( excluding, for the avoidance of doubt, income Taxes ) ; ( c ) tariffs, customs duties, surcharges and other c ompulsory governmental charges ; ( d ) government mandated rebates and discounts ; ( e ) excise tax payments pursuant to Section 9008 of the Patient Protection and Affordable Care Act of 2010, and any similar paymen ts under applicable Law ; ( f ) bona fide billing corrections and actual bad de bt expense ( not to exceed [ * * ] % of Net Sales in the aggregate ) ; ( g ) normal and customary trade discounts, credits o r allowances ( including volume ) actually given ; ( h ) rebates, fees, credits, allowances and charge b acks actually given, granted to any managed care organization, wholesaler, distributor, buying group, health care insurance carrier, chain pharmaceutical, mass merchandiser, staff model HMO, pharmacy benefit manager or hospital buying group / group purchasing organization ; ( i ) credits or allowances for returns, rejections o r recalls ( due to spoilage, damage, expiration of useful life or otherwise ) ; and ( j ) distribution fees and sales commissions paid to third parties providing distribution services to any member of the Buyer Rights Group