definiens: means the aggregate gross sales of the amounts in voiced for the sale of Generic Product by Teva in arm ’s length transactions with T hird Parties for use in the United States, less goo d faith and reasonable estimates for the following : ( A ) cash di scounts, ( B ) adjustments on account of * * *, ( C ) ret urns, shortages or rejected / damaged goods, ( D ) chargeback s, and ( E ) rebates, promotional allowances, adminis trative fee arrangements, and similar payments to all direc t and indirect customers, including wholesalers and other distributors, buying groups, health care insurance carriers, pharmacy benefit management companies, he alth maintenance organizations, Medicaid or Medicare or similar type programs . In the event that Teva sells Generic Product as part of a bundle or group sale with othe r products not covered by this Agreement, and Teva provides a discount, allowance or rebate to the purchaser of such Generic Product based on the invoiced prices for all products sold, such discount must be allocated pro rata based on the selling prices of all such produc ts . Net Sales shall be determined using the accrual method of acc ounting determined in a manner consistent with Teva ’s practice for its other pharmaceutical products and in accordance with GAAP consistently applied . Sales of Generic Product by and between Teva and its Affilia tes are not sales to Third Parties and shall be exc luded from Net Sales calculations for all purposes, but the fi nal sale to a Third Party shall be included in Net Sales