definiens: means, with respect to a Licensed Product in a particular period, the amount calculated by subtracting from the Sales of such Licensed Product for suchperiod : ( i ) a lump sum deduction of [ * * * ] of Sales in lieu of those deductions that are notaccounted for on a Licensed Product - by - Licensed Product basis ( e.g., freight, postagecharges, transportation insurance, packing materials for dispatch of goods, custom duties);(ii ) uncollectible amounts accrued during such period on such Sales and not already taken asa gross - to - net deduction in accordance with the then currently used IFRS in the calculation ofSales of such Licensed Product for such period ; ( iii ) credit card fees ( including, if applicable, processing fees ) accrued during such period on such Sales and not already taken as agross - to - net deduction in accordance with the then currently used IFRS in the calculation ofSales of such Licensed Product for such period ; and ( iv ) government mandated fees andtaxes ( but excluding taxes based on the income of the selling party ) and other governmentcharges accrued during such period on such Sales not already taken as a gross - to - netdeduction in accordance with the then currently used IFRS in the calculation of Sales of suchLicensed Product for such period, including, for example, any fees, taxes or other chargesthat become due in connection with any healthcare reform, change in government pricing ordiscounting schemes, or other action of a government or regulatory body . For clarity, nodeductions taken in calculating Sales under Section 1.204 may be taken a second time incalculating Net Sales