definiens: means, on a country - by - country and Collaboration Product - by­Collaboration Product basis, with respect to any period for each country, the gross amounts ( the ) invoiced by a Party, its Sublicensees or its Affiliates, as applicable, to unrelated Third Parties for sales of a Collaboration Product in the Field in such country, less the following deductions to the extent included in the gross invoiced sales price for such Collaboration Product or otherwise directly paid or incurred by a Party, its Sublicensees or its Affiliates with respect to the sale of such Collaboration Product in such country : ( a ) trade, quantity or cash discounts, credits, adjustments or allowances, including those granted on account of price adjustments, billing errors, rejected goods or damaged goods ; ( b ) rebates and chargebacks allowed, given or accrued ( including cash, governmental and managed care rebates, hospital or other 9 buying group chargebacks, and governmental taxes in the nature of a rebate based on usage levels or sales of such Collaboration Product ) ; ( c ) excise taxes and Indirect Taxes, not offset or refunded, assessed on the sale of such Collaboration Product ; ( d ) a reasonable allowance for bad debt, which allowance shall be adjusted in the last Calendar Quarter of each Calendar Year to reflect the amount of bad debt actually written off for sales of Collaboration Product made during that Calendar Year ; ( e ) administrative fees paid to group purchasing organizations, managed care entities or other similar types of organizations or networks participating in the distribution and/or sales of Collaboration Product ; and ( f ) an allowance for transportation costs, distribution expenses, special packaging and related insurance charges, one percent ( 1 % ) of the amount arrived after application of the provision of items ( a ) to ( e ) above