definiens: means the following deductions to the extent included in the gross invoiced sales price ofthe Product, or otherwise directly paid or incurred by the Selling Entity with respect to the sale : ( 1 ) normal and customary trade and quantity discounts ; ( 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 ; Annex IV - 5 ( 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 ) reasonable reserves made for uncollectible amounts on previously sold products ; ( 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