definiens: means with respect to Product, the gross sales accrued in a particular period for financialreporting purposes of Products sold by [COMPANY], its Affiliates and/or its Sublicensees, in each case to aThird Party and included in reported net sales, and in each case further including where the Product is sold inbulk form, any additional amounts accrued by [COMPANY], its Affiliates or Sublicensees from the fill, finish orsale of * * * INDICATES MATERIAL THAT WAS OMITTED AND FOR WHICH CONFIDENTIAL TREATMENT WASREQUESTED . ALL SUCH OMITTED MATERIAL WAS FILED SEPARATELY WITH THE SECURITIES ANDEXCHANGE COMMISSION PURSUANT TO RULE 406 PROMULGATED UNDER THE SECURITIES ACT OF1933, AS AMENDED.such Product made from such bulk form, and in each case after deducting for the following sales allowances andexpenses directly related to gross sales of the applicable Product, if not previously deducted, from the grosssales amount invoiced:(a ) trade, quantity and/or cash discounts, allowances or rebates, including promotional, service or similardiscounts or rebates and discounts or rebates to governmental or managed care organizations, to the extent actuallygiven or allowed in connection with Product;(b ) credits or allowances actually granted with respect to Products by reason of rejection, defects, recalls orreturns, or chargebacks;(c ) any non - refundable tax, tariff, duty or government charge ( including any sales, value added, excise orsimilar tax or government charge, but excluding any income tax ) levied on the invoiced amount of the Product;(d ) a reasonable allowance for bad debt, which allowance for bad debt for a calendar year shall be adjusted inthe last quarter of a calendar year to reflect the amount of bad debt actually written off for sales of Product for thatcalendar year;(e ) any charges for freight, postage, shipping or transportation, or for shipping insurance incurred intransporting the Product to Third Parties ( if and to the extent included in the amount invoiced to the Third Party ) ; and(f ) administrative fees paid to group purchasing organizations, managed care entities or other similar types oforganizations or networks participating in the distribution and/or sale of Product