definiens: shall mean the gross amount invoiced for the Marketed Product sold by DOV and/or its Affiliates or their sublicensees ( including any further sublicensees ), 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 - invoice promotional discounts, rebates, and any all Federal, state or local government rebates whether in existence now 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 the Marketed Product ; provided that Net Sales shall in no event be less than 80 % of Gross Sales