definiens: shall mean, with respect to any Pr oduct, the gross sales price of such Product invoiced by Imprimis and its Affiliates to customers who are not Affiliates ( or are Affiliates but are the end users of such Product ), less ( a ) credits, allow ances, discounts and rebates to, and chargebacks fr om the account of, such customers ; ( b ) freight and insuran ce costs in transporting such Product ; ( c ) cash, qu antity and trade discounts, rebates and other price reductions for such Product ; ( d ) sales, use, value - added and other direct taxes ; ( e ) customs duties, tariffs, surcharges and other governmental charges incurred in exporting or importing such Product ; ( f ) an allowance for uncollectible or bad debts determined in accordance with generally accepted accounting principles ; and ( g ) the fully - burdened c ost of goods sold determined in accordance with gen erally accepted accounting principles