definiens: means the gross invoice price ( not including valu e added taxes, sales taxes, or similar taxes ) of Product sold by [COMPANY] or its Related Parties to the first Third Party ( or, if not invoiced, amount s received by [COMPANY] or its Related Parties for the sa le of Products to Third Parties ) after deducting, i f not previously deducted, from the amount invoiced or re ceived the following items to the extent included in the gross invoiced sales price of such Product a nd not separately invoiced : 1.57.1 trade and quantity discounts other than early payme nt cash discounts actually allowed and taken specifically with respect to the sales of Product ; 1.57.2 returns, rebates, chargebacks and other allowances for the Products actually allowed and taken and applied in a uniform manner among Product and n ot other products ; 1.57.3 retroactive price reductions that are actually allo we d or granted ; 1.57.4 deductions for Health Care Reform fees and similar deductions to gross invoice price of Product imposed by Regulatory Authorities or other governme ntal entities when adjusted for rebates and refunds ; 1.57.5 a fixed amount equal to three percent ( 3 % ) of the a mount invoiced to cover bad debt, early payment cash discounts, transportation and insuranc e and custom duties ; and 1.57.6 the standard inventory cost of specialty devices or delivery systems used for dispensing or administering Product