definiens: means, with respect to any Product, the gross amounts invoiced for sales or other dispositions of such product by oron behalf of a Party, its Affiliates and Sublicensees to Third Parties, less the following deductions to the extent included in the grossinvoiced sales price for such Product or otherwise paid or incurred by the Party or its Affiliates or Sublicensees, as applicable, with respectto the sale or other disposition of such Product:(a ) normal and customary trade and quantity discounts, allowances, and credits actually allowed and properly taken with respectto sales of such Product;(b ) credits or allowances given or made for rejection or return of previously sold Products or for retroactive price reductions andbilling errors;(c ) discounts, rebates, reimbursements, and chargeback payments granted to managed health care organizations or other healthcare institutions ( including hospitals ), health care administrators, patient assistance or similar programs, pharmacy benefit managers ( orequivalents thereof ), wholesalers and other distributors, pharmacies and other retailers, group purchasing organizations or other buyinggroups, health maintenance organizations, national, state / provincial, local, and other governments, their agencies and purchasers andreimbursors ( including Medicaid, Medicare and similar federal and state programs and other government programs ), any other providers ofhealth insurance coverage, or to trade customers related to such Product ; 11(d ) costs of freight, insurance, and other transportation charges related to the distribution of such Product ( excluding any Taxesimposed on or with respect to net income, however denominated);(e ) import taxes, export taxes, excise taxes sales taxes, VAT, consumption taxes, duties or other taxes levied on or measuredby the billing amount with respect to sales of such Product ( for avoidance of doubt, excluding any Taxes imposed on or with respect to netincome, however denominated);(f ) the portion of administrative fees paid during the relevant time period to group purchasing organizations or pharmaceuticalbenefit managers relating to such Product ; and(g ) that portion of the annual fee on prescription drug Manufacturers imposed by the Patient Protection and Affordable Care Act, Pub . L