definiens: shall mean the gross revenues earned or accrued ( determined in accordance with United States generally accepted accounting principles consistent ly applied ( ) ) from sales of Finished Product, after NDA Approval by USL or its Affiliates, to a Third P arty ; less all of the following deductions ( as appl icable ): ( a ) transportation charges, including insurance, for transporting Finished Product ; ( b ) sales and excise taxes and duties and any other governmental charges imposed upon the production, importation, use or sale of such Finished Product ; ( c ) trade, quantity and cash discounts * * * ; ( d ) allowances, refunds or credits to customers on account of rejection or return of Finished Product ( including returned, spoiled, damaged, outdated or defective goods ) or on account of retroactive price reductions affecting Finished Product * * * ; ( e ) rebates and charge backs attributable to Finish ed Product, including those granted to managed - care entities and government agencies * * * ; - 4 - ( f ) interest, service, finance, and sales carrying charges paid by customers for extension of credit o n sales * * * ; and ( g ) bad debt actually incurred