definiens: Net Sales " means the amount billed or invoiced for LicensedProducts sold by ABBOTT or its Affiliates, less:(a ) Discounts actually allowed and taken;(b ) Amounts repaid or credited by reason of rejection or return;09125/99 9(c ) To the extent separately stated on purchase orders . invoices orother documents of sale, taxes levied on and/or other govemmentalcI1arges made as to production, transportation, or insurance charges;(d ) The reasonable value of the instrument, instrument financing, consumables other than the products in question and service components, of arr operating or capital lease for, instrumentation on ' which the LicensedProducts, are used~ for which the charges are included in the price of theLicensed Products purchased by the lessee, provided that the methods for,'determining such values shall be proposed by ABBOTT and subject toCHIRON 's written consent, not to be unreasonably withheld;(e ) Charges for freight, handling and transportation paid by the sellingentity ; and(f ) Sales, use and value - added'taxes and other similar taxes incurredand separately stated on invoices