definiens: means, with respect to any Product within the Pro duct Portfolio, and with respect to any period, the gross sales by Buyer, its Affiliates, o r its sublicensees, as applicable, of the relevant Product to unrelated Third Party customers, less the following deductions that are allocable to the relevant Product ( for which corresponding support schedules and documenta tion will be properly maintained by Buyer ): ( a ) estimated product returns allowances, allowances fo r uncollectible accounts, revenue commitment discounts, volume commitment discounts, market shar e discounts, growth discounts, and prompt - pay discounts for which the customer has been, or i s expected to be issued, a corresponding credit for their purchases of the relevant Product, includ ing without limitation discounts provided pursuant to co - pay coupons, patient assistance prog rams or other promotional programs for Products ; ( b ) estimated chargebacks, chargeback accruals on w holesaler inventory, rebates, non - contract sales fees, and related administrative fees that are cust omary to the industry and are based on the purchase of the relevant Product by the customer an d / or use by the specific end - user type ( including, but not limited to, governmental and ma naged care rebates, hospital or other buying group discounts, and other governmental drug pricin g programs ) ; ( c ) estimated distribution fees, Medicaid fees, inv entory management fees, group purchasing organization fees, and data fees that are payable t o authorized wholesalers / distributors and are specific to the relevant Products ; ( d ) any payments arising from a coverage gap ( i.e., a payment ) which relate to Medicare ( Part D ) or any future government or commercial pro gram that are related to the distribution or consumption of the Products ; and ( e ) any other similar and customary deductions that are consistent with Accounting Standards and relevant to the respective Products, but which are not duplicative of the deductions specified in ( a ) through ( d ) above