definiens: with respect to any Drug Product shall mean the gross amount invoiced by [COMPANY] and any [COMPANY] Affiliate, licensee or sublicensee for that Drug Product sold in bona fide, arms - length transactions to Third Parties for use in the Field, less : ( i ) quantity and/or cash discounts from the gross invoice price which are actually allowed or taken ; ( ii ) freight, postage and insurance included in the invoice price ; ( iii ) amounts repaid or credited by reasons of rejections or return of goods or because of retroactive price reductions specifically identifiable to the Drug Product ; ( iv ) amounts payable reSUlting from government ( or 7 agency thereof ) mandated rebate programs ; ( v ) third - party rebates to the extent actually allowed ; ( vi ) invoiced customs duties and sales taxes ( excluding income, value - added and similar taxes ), ifany, actually paid and directly related to the sale that are not reimbursed by the buyer ; and ( vii ) any other specifically identifiable amounts included in the Drug Product 's gross invoice price that should be credited for reasons substantially equivalent to those listed above ; all as detennined in accordance with [COMPANY] ' s usual and customary accounting methods, which are in accordance with generally accepted accounting principles . Net Sales shall also include licensing fees, up front payments, milestone payments and the like received from Third Parties in exchange for an interest in any Drug Product or Clinical Research Candidate or Drug Product Candidate . Payments received in other than cash shall be included in Net Sales at their fair market value