definiens: means the gross amount invoiced by the Selling Entities ( without double counting ) to third partiesother than any other Selling Entity ( except as provided below ), for the Product, less ( without double counting ): ( 1 ) trade, quantity and cash discounts allowed ; ( 2 ) discounts, refunds, rebates, chargebacks, retroactive price adjustments, and any other allowances whicheffectively reduce the net selling price ; ( 3 ) product returns and allowances ; ( 4 ) that portion of the sales value associated with Drug Delivery Systems ; 4 ( 5 ) any tax imposed on the production, sale, delivery or use of the Product, including, without limitation, sales, use, excise or value added taxes ; ( 6 ) wholesaler inventory management fees ; ( 7 ) allowance for distribution expenses ( other than distribution expenses incurred by any Selling Entity ) ; and ( 8) any other similar and customary deductions which are in accordance with GAAP ( collectively, the )