definiens: means the following deductions to the extent actually deducted by a Selling Entity from thegross invoiced sales price of the Product, or otherwise directly paid or incurred by the Selling Entity with respect to theapplicable sale of the Product : ( 1 ) trade and quantity discounts actually allowed ; ( 2 ) amounts repaid or credited by reasons of defects, recalls, returns, rebates or allowances of goods or becauseof retroactive price reductions specifically identifiable to the Product ; ( 3 ) chargebacks, rebates ( or the equivalent thereof ) and other amounts paid on sale of the Product, includingsuch payments mandated by programs of Governmental Entities ; 3 ( 4 ) rebates ( or the equivalent thereof ) and administrative fees paid to medical healthcare organizations, to grouppurchasing organizations or to trade customers in line with approved contract terms or other normal and customaryunderstandings and arrangements ; ( 5 ) tariffs, duties, excise, sales, value - added and other taxes ( other than taxes based on net income ) and chargesof Governmental Entities ; ( 6 ) deductions for uncollectible amounts on previously sold products ( which adjustment shall be based onactual bad debts incurred and written off as uncollectible by the Selling Entity in a quarter, net of any recoveries of amountspreviously written off as uncollectible from current or prior quarters ) ; ( 7 ) discounts pursuant to indigent patient programs and patient discount programs and coupon discounts ; ( 8) transportation, freight, postage, importation, shipping insurance and other handling expenses ; and ( 9 ) required distribution commissions and fees ( including fees related to services provided pursuant todistribution service agreements with wholesalers, fee - for - service wholesaler fees and inventory management fees ) payable toany third party providing distribution services to the Selling Entities