definiens: shall mean, with respect to each Unit of the Prod uct, the gross invoiced sales price with respect thereto, less the total value of the following deductions to the extent included in the gross invoiced sales price for the Unit of Product or oth erwise directly paid or incurred by [COMPANY], its Affi liates or sub - distributors, if any, with respect to the sale of s uch Unit of Product : ( i ) reasonable and customary d iscounts, credits, rebates, allowances, and adjustments ; ( ii ) price reductions or rebates retroactively or other wise imposed by government authorities ; ( iii ) sales, excise, tur nover, value - added, and similar taxes assessed on t he sale of Product ( but excluding income taxes ) ; ( iv ) transpor tation and importation directly chargeable to the s ale of Product ; ( v ) credits or refunds actually allowed fo r returned Product ; and ( vi ) reasonable and customa ry charge backs granted to drug wholesalers based upon sales to their customers, if any ; provided however, that total aggregate deductions per Unit shall be not more tha n what is reasonable and customary in the industry and consistent with [COMPANY] ’s normal business practices