definiens: means, with respect to a Product ( including a Corresponding Product)for any period, the gross amount billed ( net of ( a ) any revenue deferrals taken in accordance withIFRS and AZ ’s customary business policies for its products generally and ( b ) any inventorymanagement fees or similar fees ) by AZ, an Affiliate of AZ or any sublicensee of AZ for sales ofsuch Product ( including such Corresponding Product ) to a Third Party ( including any distributor)during such period, less:(i)discounts ( including cash discounts and quantity discounts ), cash and non‑cashcoupons, retroactive price reductions, charge‑back payments and rebates grantedto managed care organizations or to federal, state and local governments, theiragencies, and purchasers and reimbursers or to customers;(ii)credits or allowances actually granted upon claims, damaged goods, rejections orreturns of such Product, including Product returned in connection with recalls orwithdrawals;(iii)taxes or duties levied on, absorbed or otherwise imposed on sale of the Product(and Corresponding Product ), including value‑added taxes, healthcare taxes orother governmental charges otherwise imposed upon the billed amount ( to theextent not paid by the Third Party ), as adjusted for rebates and refunds, in eachcase as accounted for by the party recording such Net Sales