definiens: means the gross invoice price from sales of the Product in the Territory by Cumberland or its Affiliates, less standard and customary allowances for : ( a ) returns and discounts, including, discounts made by means of rebates, to direct or indirect customers, or chargebacks directly related to sales of such Finished Product ( and including rebates or other payments required to be paid to governmental entities in connection with sale s of such product pursuant to the Omnibus Budget Reconciliation Act of 1990 and similar or other Federal or state legislation or programs ) including for damaged goods, returns, recalls, rebates or rejections ; ( b ) applicable taxes ( to the extent borne by C umberland or its Affiliates and separately stated on the invoice and included in the gross invoice price ), other than income taxes ; ( c ) sales credits customary in the industry and accrued in accordance with applicable Accounting Standards, including price protection, shelf stock adjustments and other price adjustments ; re -procurement charges by customers ( backorder charges ) and other similar charges ; and ( d ) any other specifically identifiable costs or charges included in the gross invoice price for the finished Products customarily deducted in the pharmaceutical industry