definiens: shall mean the gross amounts, with respect to any Product sold by a [COMPANY] Partyto any person or entity who is not a [COMPANY] Party, reported in [COMPANY] ’s audited reporting systemused to report and publish such Net Sales in [COMPANY] ’s official financial statements and invoiced bysuch [COMPANY] Party for the sale of the Product ( or Combination Product ) to the Third Parties lesscustomary and reasonable deductions like : value - added tax or customs ; allowances or credits;quantity, early payment, cash settlement and other trade discounts ; rebates, chargebacks orpremiums ; rebates, fees, discounts or other charges paid as required by government or publichealthcare legislation, as reasonably allocated to the Product ; cost of customer programs and a [ * * ] percent ( [ * * ] % ) lump sum of the gross amount invoiced to cover transportation, freight, insurance, distribution, shipping, packaging and handling costs, as well as a [ * * ] percent ( [ * * ] % ) lump sum of the gross amount invoiced to cover bad debt charges