definiens: means the following items as applicable to each such Product to the extent such items are customary under industry practices : ( a ) Icredits or allowances granted upon returns, rejections or recalls ( due to spoilage, damage, expiration of useful life ), retroactive price reductions, or billing corrections ) ; ( b ) linvoiced freight, postage, shipping and insurance, handling and other transportation costs ) ; ( c ) Icredits or allowances granted including quantity, cash, bad debt and other trade discounts ) ; ( d ) Itaxes ( including sales, value - added and excise taxes, but excluding withholding taxes and taxes paid by Hyperion on the net income derived from sales of the Products ), tariffs, customs duties, surcharges and other governmental charges incurred in connection with the production, sale, transportation, delivery, use, exportation or importation of Products that are incurred at time of sale or are directly related to the sale and not otherwise previously deducted ) ; ( e ) I discounts, refunds, rebates, returns, charge backs, fees, credits or allowances ( including billing corrections, amounts incurred in connection with government - mandated rebate and discount programs, Third Party rebates and charge backs, hospital buying group / group purchasing organization administration fees and managed care organization rebates ), distribution fees and sales commissions to Third Parties, actually paid or incurred and which effectively reduce the selling price ) ; and ( f ) lany other customary adjustments related to products sold and reasonably allocated to such Products as a portion of the total products sold, in accordance with GAAP ]