definiens: shall mean the gross sales of any Product and/or any Compound invoiced in the Field in the United States for commercial uses by [COMPANY] or its Affiliates to unrelated third parties ( herein after ) calculated at fair market value, less deductions, in accordance with GAAP, for : ( a ) statutory or Confidential Page 2 March 5, 2002 contractual liability rebates to any governmental entity or Customer ; ( b ) rebates paid to any state or governmental entity in the United States of America pursuant to medicaid or medicare rebate legislation and any other state or governmental rebate program ; ( c ) cash discounts for prompt payment by Customers generally available at the time of sale ; ( d ) adjustments, allowances, or credits to Customers for Products returned for any reason to [COMPANY] ; and ( e ) chargebacks, floor stock price adjustments, or other trade discounts whether or not paid directly to the Customer