definiens: means, in any accounting period, the gross amounts invoiced by Customer, its aﬃliates and their respective Licensees ( each, a ) for sales of Customer Product(s ) B-5 to third parties ( other than Selling Parties ), but excluding sales of Customer Product(s ) under any COVAX Supply Agreement or GAVICustomer Agreement, less the following, to the extent actually granted, allowed, incurred or paid by the Selling Party and speciﬁcallyattributable to such sales of Customer Product(s ): ( l)normal and customary trade discounts, including trade, cash and quantity discounts or trade rebates, credits or refunds, orretroactive price reductions ; ( m)credits or allowances additionally granted upon returns, rejections or recalls, allowances for uncollectible amounts or bad debts onpreviously sold Customer Product(s ), provided that Customer shall use commercially reasonable eﬀorts to collect suchuncollectible amounts and any such amounts shall be included in Net Sales if and at such time as subsequently received ; ( n)rebates, chargebacks, credits and discounts ( or the equivalent thereof ) accrued and actually paid, credited or granted to any thirdparty including governmental agency ( or agent or branch thereof ) or to any third party payor, administrator or contractee, includingmanaged healthcare organizations, pharmacy beneﬁt managers ( or equivalent thereof ) or their agencies, purchasers, reimbursers, or trade customers ; ( o)charges for tertiary packaging, outbound freight, insurance, transportation, postage and handling ; and ( p)tariﬀs, taxes, excises, customs duties and other governmental charges ( including any tax such as a value added or similar tax, GST or government charge, except to the extent reimbursed, but excluding income tax ) levied on or measured by the production, sale, transportation, delivery or use of Customer Product(s ) and actually paid, as adjusted for rebates and refunds