definiens: means, with respect to Net Sales of any Product, the sum of the following, to the extent actually borne or incurred or accrued by theBuyer Rights Group and not reimbursed : ( a ) reasonable and customary freight, postage, shipping and insurance, handling and other transportation costs ; ( b ) sales, use, value added and other similar Taxes ( excluding, for the avoidance of doubt, income Taxes ) ; ( c ) tariffs, customs duties, surcharges and other compulsory governmental charges ; ( d ) government mandated rebates and discounts ; ( e ) bona ﬁde billing corrections and actual bad debt expense ( not to exceed 5 % of Net Sales and if any such amount issubsequently collected, such amount shall be re - included in Net Sales ) ; ( f ) normal and customary trade discounts, credits or allowances ( including volume ) actually given ; and ( g ) rebates, fees, credits, allowances and charge backs actually given, granted to any managed care organization, wholesaler, distributor, buying group, health care insurance carrier, chain pharmaceutical, mass merchandiser, staﬀ model HMO, pharmacy beneﬁt manager andhospital buying group / group purchasing organization and credits or allowances for returns, rejections or recalls ( due to spoilage, damage, expiration ofuseful life or otherwise )