definiens: shall mean the gross sales price of Products invoiced by Eton or its Affiliatesto customers who are not Affiliates ( or are Affiliates but are the end users of such Product ) less ( a ) credits, allowances, discounts and rebates to, and chargebacks from the account of, such customers ; ( b ) freight andinsurance costs in transporting Products ; ( c ) cash, quantity and trade discounts, rebates and other price reductionsfor Products ; ( d ) sales, use, value - added and other direct taxes ; ( e ) customs duties, tariffs, surcharges and othergovernmental charges incurred in exporting or importing Products ; ( f ) the fully - burdened cost of goods sold determinedin accordance with generally accepted accounting principles ; ( g ) selling, general and administrative expensesdetermined in accordance with generally accepted accounting principles, including sales commissions incurred on thesale of such Product ; and ( h ) an allowance for uncollectible or bad debts determined in accordance with generallyaccepted accounting principles