definiens: with respect to any Product shall mean the gross amount invoiced by or on behalf of Intellect and any Intellect Affiliate, licensee or sublicensee ( ) for that Product sold to Third Party customers, less the following deductions, determined in accordance with Intellect 's or Intellect Licensee 's standard accounting methods as generally and consistently applied by Intellect or Intellect Licensee, to the extent included in the gross invoiced sales price of any Product or otherwise directly paid or incurred by Intellect or Intellect Licensee ( or affiliates ) with respect to the sale of such Product : ( a ) normal and customary trade and quantity discounts actually allowed and properly taken directly with respect to sales of the Product ; ( b ) amounts repaid or credited by reasons of defects, rejection, recalls, returns, rebates and allowances of goods or because of retroactive price reductions specifically identifiable to the Product ; ( c ) charge backs and other amounts paid on sale or dispensing of such Product ; ( d ) amounts payable resulting from Governmental ( or agency thereof ) mandated rebate programs ; ( e ) Third - Party cash rebates and chargeback related to sales of the finished Product, to the extent actually allowed ; ( f ) tariffs, duties, excise, sales, value - added and other taxes ( other than taxes based on income ) ; ( g ) retroactive price reductions that are actually allowed or granted ; ( h ) cash discounts for timely payment ; ( i ) delayed ship order credits ; ( D discounts pursuant to indigent patient programs and patient discount programs ; ( k ) all freight, postage and insurance included in the invoice price ; and 5 CONFIDENTIAL TREATMENT CONFIDENTIAL TREATMENT HAS BEEN REQUESTED FOR PORTIONS OF THIS DOCUMENT MARKED WITH GRAY HIGHLIGHTING ( 1 ) amounts repaid or credited for uncollectible amounts on previously sold Products