definiens: means the PFIZER New Drug Application ( NDA 020702 ) filed with and approved by the FDA relating to Lipitor10 mg, 20 mg, 40 mg and 80 mg dosage strengths shall mean, with respect to sales of the Products by COBALT or its Authorized Sublicensees ( as defined inSection 2.2 ) or their respective Affiliates to any Third Party, the gross amount invoiced therefor, less the followingamounts as and to the extent consistent in kind and amount with industry practice : ( a)quantity and/or normal and customary cash discounts allowed or taken ; ( b)freight, postage and insurance related to such sales ( to the extent such cost is incurred by COBALT ) ; ( c)credits, rebates and/or adjustments allowed or given by reason of Products expiration dating, rejections orreturns, retroactive price reductions or programs with wholesalers or other distributors or resellers accordingto which they are entitled to chargeback rebates, credits or adjustments ; ( d)rebates, administrative fees, reimbursements or similar payments to or for Medicaid or any other governmentprograms ( whether mandated or voluntary ), hospitals, health maintenance organizations, insurance carriers, buying groups or other entities in connection with the purchase or utilization of Products ; and ( e)any shipping and transportation costs paid by COBALT in connection with the transportation of the Productsfrom the PFIZER shipping point to COBALT ’S facility as specified in section 5,1, including, withoutlimitation, any duty, tax, fee or other assessment imposed by any governmental authority, costs in connectionwith export and import procedures and customs formalities and costs of carriage, insurance and freight