definiens: means, with respect to Net Sales of an y Product, the sum of the following, to the extent actually borne or incurred or accrued by the Buyer Rights Group and not reimbursed : ( a ) reasonable and customary freight, postage, s hipping and insurance, handling and other transportation costs ; ( b ) sales, use, value added and other similar Ta xes ( excluding, for the avoidance of doubt, income Taxes ) ; ( c ) tariffs, customs duties, surcharges and othe r compulsory governmental charges ; ( d ) government mandated rebates and discounts ; ( e ) bona fide billing corrections and actual bad debt expense ( not to exceed 5 % of Net Sales and if any such amount is subsequently collec ted, such amount shall be re - included in Net Sales ) ; ( f ) normal and customary trade discounts, credit s or allowances ( including volume ) actually given ; and ( g ) rebates, fees, credits, allowances and charg e backs actually given, granted to any managed care organization, wholesaler, distributor, buying group, health care insurance carrier, chain pharmaceutical, mass merchandiser, staff model HMO, pharmacy benefit manager and hospital buying group / group purchasing organization and credits or allowances for returns, rejections or recalls ( due to spoilage, damage, expiration of useful life or otherwise )