definiens: - shall mean, on a Product - by - Pr oduct basis, the gross amount invoiced for each of the Products sold by [COMPANY] or T eva ’s Affiliates on an arms - length basis in each country in the Territory, less the su m of : ( a ) trade, quantity and/or cash discounts, allowances, rebates, retroactive price a djustments, free goods, bad debts, cash incentive payments ( e.g. slotting allowance ), and chargebacks ; ( b ) credits or refunds for rejected, outdated or returned Product ; ( c ) any tax, duty or other government charge upon or related to the sale, deli very or use of that Product ; ( d ) cost of short dated Product, which is destroyed by [COMPANY] or its Affiliates ; ( e ) three percent ( 3 % ) as a contribution towards selling, administrat i ve and other similar expenses of [COMPANY] ; and ( f ) other specifically identifiable 5 amo unts included in the Product ’s gross sales that will have been or ultimately will be cre dited and are substantially similar to those listed above ; in each case determined in acco rdance with U.S. GAAP