definiens: means, with respect to any Product, the gross sales price of such Product invoiced by Harrow, its Licensees, and its and their respective Affiliates to customers who are not Affiliates ( or are Affiliates but are the end users of such Product ), less ( a ) credits, allowances, discounts and rebates to, and chargebacks from the account of, such customers ; ( b ) freight and insurance costs in transporting such Product to the extent separately invoiced and included in the gross sales price ; ( c ) cash, qu antity and trade discounts, rebates and other price reductions for such Product ; ( d ) sales, use, value -added and other direct taxes for such Product to the extent separately invoiced and included in the gross sales price ; ( e ) customs duties, tariffs, surch arges and other governmental charges incurred in exporting or importing such Product to the extent separately invoiced and included in the gross sales price ; and ( f ) an allowance for uncollectible or bad debts for such Product determined in accordance with generally accepted accounting principles not to exceed 3 % of Net Sales of such Product for the applicable quarterly reporting period before giving effect to this subsection ( f )