definiens: means, with respect to any Licensed Product, the gross amounts invoiced by Neos and its Affiliates and Sublicensees for sales of su ch Licensed Product to unaffiliated Third Parties, less the following deductions provided to unaffiliated entit ies and actually allowed and taken with respect to such sales : ( a ) reasonable cash, trade or quantity discounts, charg e - back payments, administrative fees, distribution fees, incentive fees, reimbursem ents, rebates or similar payments actually granted to wholesalers or other distributors, trade customers, health care insurance carriers, managed health car e organizations, pharmaceutical benefit managers, pha rmacy providers ( including chain pharmacies, specia lty pharmacies and mail order pharmacies ), group purcha sing organizations and national, state, or local go vernment, or their agencies, purchasers or reimbursers ; ( b ) credits, rebates or allowances actually allowed upo n prompt payment or on account of claims, damaged goods, rejections or returns of suc h Licensed Product, including in connection with re calls, overstocked or expired Licensed Product, and the ac tual amount of any write - offs for bad debt ( provide d that any amount subsequently recovered will be treated as Ne t Sales ) ; ( c ) retroactive price reductions, savings offers or bil ling errors with respect to sales of such Licensed Product that are actually allowed or granted ; 6 ( d ) freight, postage, shipping, transportation and insu rance charges, in each case actually allowed or paid for delivery of such Licensed Produ ct ; ( e ) taxes ( other than income taxes ), duties, tariffs, m andated contributions or other governmental charges levied on the sale of such Lic ensed Product, including VAT, excise taxes and sale s taxes ; ( f ) amounts payable to pharmacies or patients in connec tion with co - pay assistance cards or similar forms of rebate directly related to the prescribing of such Licensed Product ; and ( g ) such other deductions as are reasonable and customa ry for the sales of such Licensed Product by Neos and its Affiliates and Sublicensees