definiens: shall mean the gross amount invoiced for the Marketed Product sold, distributed or otherwise disposed ofby DOV and/or its Affiliates or its sublicensees ( including any further sublicensees ), in an arm ’s length transaction toan end user ( ), less : ( i ) transportation charges or allowances, if any, included in such price ; ( ii ) trade, quantity or cash discounts, service allowances and broker ’s or agent ’s commissions, but not salaries, commissions, bonuses or other incentive pay to in - house sales or other personnel if any, allowed or paid ; ( iii ) credits or allowances, if any, given or made on account of price adjustments, returns, bad debts, off - invoicepromotional discounts, rebates, and any all Federal, state or local government rebates whether in existencenow or enacted at any time during the term of this Agreement ( e.g., HCFA or Medicaid rebates ), rejections, recalls or destruction requested or made by an appropriate government agency ; and ( iv ) any tax, excise or governmental charge upon or measured by the sale, transportation, delivery or use of theMarketed Product ; provided that Net Sales shall in no event be less than eighty percent ( 80 % ) of Gross Sales