definiens: means the gross amount invoiced by the Selling Entities ( without double counting ) to third parties other than any otherSelling Entity ( except as provided below ), for the Product, less ( without double counting):(1 ) trade, quantity and cash discounts allowed;(2 ) discounts, refunds, rebates, chargebacks, retroactive price adjustments, and any other allowances which effectively reduce the netselling price;(3 ) product returns and allowances;(4 ) that portion of the sales value associated with Drug Delivery Systems ; 4(5 ) any tax imposed on the production, sale, delivery or use of the Product, including, without limitation, sales, use, excise or valueadded taxes;(6 ) wholesaler inventory management fees;(7 ) allowance for distribution expenses ( other than distribution expenses incurred by any Selling Entity ) ; and(8 ) any other similar and customary deductions which are in accordance with GAAP ( collectively, the )