definiens: shall mean, for any period, the gross amount invoiced by the Pllrtits and their Affiliates and sublicensees for the sale ofCoUaboration Product ( . ) or Unilaleral Product, as the case may be, 10 Third Parties, less deductions for : ( a ) nonnal and customary trade, quantity and cash discoWlts and sales returns and alloWlillCes ( other than allowances for doubtfulaccountll ), including ( i ) those granted 00 account of price adjw.1mentll, billing errors, rejected goods, damages goods, returns and rebates, ( ii ) administrative aod other fee, and reimburM : menlS and similar payments directly related to the sale or delivery ofCol!aboralion Product ( . ) or Unilateral Prodoct, as the case may be, paid to wholesalers and other distributors, buying groups, pharmacy benefit management organizations, health care insunnce carriers and other institutions, ( m ) allowances, rebates, and fees directly related to the sale or delivery of Collaboration Produet(s ) or Unilateral Product, as the case may be, paid to diwibutors and ( iv ) chargeback.t ; ( b ) freight, postage, shipping and insurance costs to the extent that such items are illCluded in the llross amount invoiced ; ( e ) customs and excise duties and other duties related to the sales 10 the extent thaI such items are included in the gross amount invoiced ; ( d ) rebates and similar payments made with respeet to sales paid for or reimbursed by any governmental or regulatory authority luch as, by way of illustration and not in limitation of the Parties ' rights hereunder, Federal or state Medicaid, Medicare or similar state program or equivalent foreill " lovemmental program ; ( e ) sales and other taxes and duties ( including withholding taxes e5tablimed by individual country tJuties not reimbuncd or creditable ) directly related to the sale or delivery ofCollaboratioo Product(s ) or Unilateral Product, as the case may be, ( but not including taxes assesse4aaainst the income derived from such sale ) ; ( f ) distribution costs and expenses 10 the extent that such items are included in the gross amount invoiced, and ( g ) any such invoiced lUTlounls that are not coUected by the Pllrties or their Affiliates or sublicensees ; DltWjded, however, that an amount shall be deducted only once regardless of bow many categories rna ) ' apply 10 it . Any oflhe deductions listed above that involves a payment by a Pany or its Affiliates or subliccnJeCS shall be taken as a deduction io the calendar quarter in which the payment is accrued by luch entity . Deductions pumwmtlO subsection ( J ) above shall be taken in the calendar q\Wtet in which such sales are no longer recorded lIS a receivable . For purJJOSC : S of detennining Net Sales, the Collaboration Pnxluct(s ) or Unilateral Product, as the case may be, shall be deemed to be sold when invoiced and a ~sale~ shall 8-\ 001 include tnnsfers IlI"dispositions for chariuble, promotional, pre - clinica1, clinical, regulatory or govemmental purposes