definiens: shall mean : 1.45.1the gross invoice price ( not including value added taxes, sales taxes, or similar taxes ) of Product in theTerritory for use in the Field sold by Merck or its Related Parties to the first Third Party after deducting, ifnot previously deducted, from the amount invoiced or received : ( a)trade and quantity discounts other than early payment cash discounts ; ( b)returns, rebates, chargebacks and other allowances ; ( c)retroactive price reductions that are actually allowed or granted ; ( d)deductions to gross invoice price of Product imposed by Regulatory Authorities or othergovernmental entities ; -8- ( e)sales commissions, distribution fees and other similar fees paid to Third Party distributors and / orselling agents ; ( f)a fixed amount equal to [ ... * * * ... ] of the amount invoiced to cover bad debt, early payment cashdiscounts, transportation and insurance and custom duties ; and ( g)the standard inventory cost of devices or delivery systems used for dispensing or administering ordelivering Product