definiens: shall mean the gross invoice price of Product or Tests sold by [COMPANY], its Affiliates or sublicensees ( which term does not include distributors ) to the first independent Third Party after deducting, if not previously deducted, in the amount invoiced or recei ved : ( a ) trade and quantity discounts ; ( b ) returns, rebates and allowances ; ( c ) chargebacks and other amounts paid on sale or dispensing of Product or Test ; ( d ) retroactive price reductions that are actually allowed or granted ; ( e ) sales commissions paid to distributors and/or selling agents ; ( f ) a fixed amount equal to five percent ( 5 % ) of the amount invoiced to cover bad debt, sales or excise taxes, early payment cash discounts, transportation and insurance charges and additional special transportation, custom duties, and other governmental charges ; and 5 ( g ) the standard inventory cost of devices or delivery systems used for dispensing or administering Product which accompany Product as it is sold