definiens: shall mean, with respect to any Product, the gross invoiced sales price of such Product by Idenix and Sublicensees to Third Parties which are not Sublicensees ( provided that, if any Sublicensee is the end user of such Product, the amount included in Net Sales shall be deemed to be the amount that would be billed to a Third Party end user in an arm 's length transaction ), less the following deductions to the extent included in the gross invoiced sales price for such Product or otherwise directly paid or incurred by Idenix or Sublicensees with respect to the sale of such Product : ( a ) normal and customary trade and quantity discounts, credits and allowances actually allowed and properly taken directly with respect to sales of such Product ; ( b ) amounts repaid or credited by reason ofrejections, recalls, returns, rebates, government mandated rebates, and allowances ; ( c ) chargebacks and other amounts paid on sale or dispensing of such Product ; ( d ) ( e ) based on income ) ; ( f ) ( g ) ( h ) ( i ) retroactive price reductions that are actually allowed or granted ; tariffs, duties, excise, sales, value - added or other taxes ( other than taxes cash discounts for timely payment ; delayed ship order credits ; discounts pursuant to patient discount programs ; and freight, shipping and insurance charges