definiens: shall mean the total of the gro ss receipts from sales of PRODUCTS by BI or VP and their respective AFFILIATE S and permitted sublicensees less a deduction of [ xxx]to cover the items listed below or the deductions actually taken / made by BI or VP and their respectiv e AFFILIATES and permitted sublicensees on such sales for all : ( i ) transportat ion charges ; ( ii ) sales and excise taxes and duties, together with any other go vernmental charges or taxes imposed upon the production, importation, use or sa le of such PRODUCTS ; ( iii ) trade, quantity, and cash discounts ; ( iv ) allowance s or credits on account of returned or rejected PRODUCTS ; and ( v ) charge back payments and/or rebates to managed health care organizations or federal, state and local governments, their agencies, purchasers and reimbursers including reim bursement to social security organizations in reasonable amounts consistent with BI 's or VP 's Confidential 3 historical practice and industry custom . Sales or t ransfers between or among a party to this Agreement and its AFFILIATES or subli censees shall be excluded from the computation of NET SALES except where such AFFILIATES or sublicensees are end users, but NET SALES shall include the subs equent final sales to third parties by such AFFILIATES and sublicensees . If BI sells Product to recognized agents, and such agents are not AFFILIATEs, but are used as sole distributors of PRODUCT in countries where BI is not represented by its own AFFILIATES, NET SALES shall include the gross receipts from sales o f PRODUCT by BI to such agents without deduction