definiens: means the actual gross amount invoiced by a member of BI Group and/or itssublicensees for sales or other commercial disposition of a Product to a Third Party, less the following deductions(consistent with customary and reasonable business practices with respect to such sales and not recovered orreimbursed to BI Group and/or its sublicensees : ( a ) sales returns and allowances actually paid, granted or accrued, including trade, quantity and cash discounts and any other adjustments, including those granted on account of price adjustments orbilling errors ; ( b ) rejected goods, damaged or defective goods, recalls, and returns ; ( c ) rebates, chargeback rebates, compulsory rebates, reimbursements or similarpayments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers or otherinstitutions ; ( d ) adjustments arising from consumer discount programs or other similar programs ; ( e ) customs or excise duties, sales tax, consumption tax, value added tax, and othertaxes ( except income taxes ) ; and ( f ) charges for packing, freight, shipping and insurance ( to the extent that BI, itsAffiliates and sublicensees actually bear such costs for a Product )