definiens: means, with respect to the aggregate amount of each Product sold by [COMPANY] or its Affiliates, the gross sales ( for purposes of determining whether a given sale occurs during a computation period, such Productwill be considered sold as of the date of shipment by [COMPANY] or its Affiliates to its customers ), less the sum of thefollowing ( to the extent actually incurred or accrued ): ( i ) any and all credits for such Product returns during suchperiod, including, but not limited to, credits for returned, unsold, or short - dated Product, allowances granted orincluded in the invoice, reasonable cash discounts, customer program accruals ( overbills, administrative fees, thirdparty rebates, sales brokerage, and volume rebates ), other adjustments and rebates, including but not limited toMedicaid and other state or governmental rebates, charge backs, floor stock adjustments, and similar items that maybe estimated in accordance with GAAP to the extent actually incurred or accrued ; ( ii ) shipping costs, sales andexcise Taxes, other consumption Taxes, or other governmental charges to the extent actually included in gross sales;and ( iii ) the amount of any receivables that have been included in gross sales and are deemed to be uncollectibleaccording to [COMPANY] ’s or it Affiliates ’ internal accounting principles and GAAP, with such bad debt deduction appliedagainst gross sales in the period in which such receivables are written off and shall be exclusive of any bad debt oruncollectible receivables of [COMPANY] or its Affiliates unrelated to any such Product sold by [COMPANY] or its Affiliates