definiens: shall mean, with respect to Product(s ), the gross amount invoiced to customers for all Product(s ) sold less the following items : i ) trade, quantity and cash discounts or rebates actually allowed ; ii ) credits, rebates, charge -back rebates, reimbursement s or similar payments granted or given to wholesalers and other distributors, buying groups, health care insurance carriers, governmental agencies and other institutions, and payments or rebates granted or given in connection with government sponsored health insurance programs but only to the extent actually allowed ; iii ) credits or allowances for rejection or return of Products previously sold ; iv ) any tax, tariff, duty or other governmental charge ( other than an income tax ) levied on the sale, transportation or delivery of a Product that is borne by the seller t hereof and deducted from sales under generally accepted accounting principles ; v ) * * * distribution allowance ; and vi ) bad debt expense