definiens: means, with respect to the Included Pro duct the gross amount billed or invoiced or otherwise recognized as revenue by the Seller in ac cordance with GAAP in respect of sales or other dis positions of the Included Product in the Territory by the Sel ler, its Affiliates or Licensees ( or any permitted assignee or transferee hereunder ) ( but not including sales to a n Affiliate or Licensee unless the Affiliate or Lic ensee is the ultimate end user of the Included Product ), less th e following deductions to the extent included in th e gross amount billed or invoiced in respect of sales or other dis positions of the Included Product or otherwise reco gnized as revenue by the Seller in accordance with GAAP : ( a ) credits or allowances actually granted for damaged products, returns or rejections of Included Products, or for retroactive price reductions and billing errors ; ( b ) normal and customary trade and quantity discounts, allowances and credits ( including chargebacks ) ; ( c ) excise tax es, sales taxes, duties, VAT taxes and other taxes to the ext ent imposed upon and paid directly with respect to the sales price, and a pro rata portion of pharmaceutical exc ise taxes imposed on sales of pharmaceutical produc ts as a whole and not specific to Included Products ( such as thos e imposed by the U.S. Patient Protection and Afford able Care Act of 2010, Pub . L. No . 111 - 148, as amended ) ( and excluding in each case national or local taxes base d on income ) ; ( d ) freight, postage, shipping and shippin g insurance expense and other transportation charge s directly related to the distribution of the Included Product ; ( e ) distribution services agreement fees and othe r similar amounts allowed or paid to Third Party distributors, including specialty distributors of the Included Product ; ( f ) rebates made with respect to sales paid for by any Governmental Authority, their agencies and purc hasers and reimbursers, managed health care organizations, or to trade customers ; ( g ) the portion of administrati ve fees paid during the relevant time period to group purchasing organizations or pharmaceutical benefit managers r elating to the Included Product ; ( h ) any invoiced amounts that are not collected by the Seller, its Affiliates or Licensees, including bad debts ; and ( i ) any customary or simil ar payments to the foregoing ( a ) – ( h ) that apply t o the sale or disposition of pharmaceutical products