definiens: means, to the extent not already excluded from Net Sales:(1 ) trade, quantity and prompt settlement discounts actually allowed;(2 ) amounts repaid or credited by reasons of defects, recalls, returns, rebates or allowances of goods or becauseof retroactive price reductions or billing corrections;(3 ) chargebacks, rebates ( or the equivalent thereof ) and other amounts paid on sale of the Product, includingsuch payments mandated by programs of Governmental Bodies;(4 ) rebates ( or the equivalent thereof ) and administrative fees paid to medical healthcare organizations, to grouppurchasing organizations or to trade customers in line with approved contract terms or other normal and customaryunderstandings and arrangements;(5 ) tariffs, duties, excise, sales, value - added and other taxes ( other than taxes based on net income ) andcharges of Governmental Bodies;(6 ) any government mandated manufacturing tax, including the brand manufacturer ’s tax imposed pursuant to thePatient Protection and Affordable Care Act ( Pub . L. No . 111 - 148);(7 ) deductions for uncollectible amounts on previously sold products ( which adjustment shall be based on actualbad debts incurred and written off as uncollectible by the Selling Entity in a fiscal period);(8 ) discounts pursuant to indigent patient programs and patient discount programs and coupon discounts;(9 ) transportation, freight, postage, importation, shipping insurance and other handling expenses ; and(10 ) distribution commissions and fees ( including fees related to services provided pursuant to distributionservice agreements with wholesalers, fee - for - service wholesaler fees and inventory management fees ) payable to anythird party providing distribution services to the Selling Entities