definiens: shall mean, with respect to any Prod uct, the gross sales price of such Product invoiced by Tandem or its Affiliate to customers wh o are not Affiliates ( or are Affiliates but are the end users of such Product ) less, to the extent actually paid or accrued by Tandem or its Affiliate ( as applicable ), ( a ) credits, allowances, discounts and rebates to, and chargebac ks from the account of, such customers for nonconfo rming, damaged, outdated and returned Product ; ( b ) freight and insurance costs incurred by Tandem or its Affi liate ( as applicable ) in transporting such Product to such cu stomers ; ( c ) cash, quantity and trade discounts, re bates and other price reductions for such Product given to su ch customers under price reduction programs ; ( d ) sa les, use, value - added and other direct taxes incurred on the sale of such Product to such customers ; ( e ) customs duties, tariffs, surcharges and other governmental charges incurred in exporting or importing such Product to such customers ; and ( f ) an allowance for uncollectible o r bad debts determined in accordance with generally accepted accounting principles . Any deduction referenced in ( a ) through ( f ) above that is not calculated on a p er Product basis shall be calculated and reported by Tandem in good faith and consistent with Tandem ’s internal a ccounting practices and procedures