definiens: means, with respect to Net Sales of a Product, the sum of the following, to the extent included in the grossinvoiced price of such Product or otherwise incurred or accrued but not reimbursed : ( a ) freight, postage, shipping andinsurance, handling and other transportation costs, provided, that, if a shipment contains product(s ) other than such Product, then a reasonable allocation shall be made that does not allocate freight, shipping, insurance and other transportationexpenses disproportionately to such Product as compared to such other product(s ) ; ( b ) sales, use, value added and othersimilar taxes ( reduced by any refunds of such taxes deducted in the calculation of Net Sales for prior periods and excludingincome taxes ) ; ( c ) tariffs, customs duties, surcharges and other governmental charges levied on the production, use, sale, transportation or delivery of such Product ; ( c ) government mandated rebates and discounts ; ( d ) credits or allowances forreturns, rejections or recalls ( due to spoilage, damage, expiration of useful life or otherwise ), retroactive price reductions, billing corrections or bad debts ; ( e ) trade discounts, credits or allowances ( including volume ) ; ( f ) rebates, returns, refunds, fees, credits, allowances and charge backs, including those granted to managed care organization, wholesaler, distributor, buyinggroup, health care insurance carrier, chain pharmaceutical, mass merchandiser, staff model HMO, pharmacy benefit managerand hospital buying group / group purchasing organization administration fees ; and ( g ) distribution fees and sales commissionspaid to third parties . There shall be no double counting in determining the foregoing deductions from gross amounts invoicedto calculate Net Sales . The Exclusions shall be determined in accordance with GAAP, as consistently applied by the applicableBuyer Rights Chain Group member and its Affiliates across all of their products . With respect to excise tax payments pursuantto Section 9008 of the Patient Protection and Affordable Care Act of 2010, any such deduction shall be limited to theproportionate share of such excise tax equal to the proportionate share that the aggregate sales of such Product by the relevantmember of the Buyer Rights Group Chain and its Affiliates, collectively, during the period to which such excise tax relatesbears to the aggregate sales of all products of such member of the Buyer Rights Group Chain and its Affiliates subject to suchexcise tax