definiens: shall mean, with respect to any Pr oduct, the gross sales price of such Product invoiced by Imprimis and its Affiliates to customer s who are not Affiliates ( or are Affiliates but are the end users of such Product ), less ( a ) credits, allowances, dis counts and rebates to, and chargebacks from the acc ount of, such customers ; ( b ) freight and insurance costs in trans porting such Product ; ( c ) cash, quantity and trade discounts, rebates and other price reductions for such Product ; ( d ) sales, use, value - added and other direct taxe s ; ( e ) customs duties, tariffs, surcharges and other governmental charges incurred in exporting or importing such Pro duct ; ( f ) an allowance for uncollectible or bad debts determined in accordance with generally accepted accounting p rinciples ; and ( g ) the fully - burdened cost of goods sold deter mined in accordance with generally accepted account ing principles