definiens: . Net Sales means the gross amount of sales of Products invoiced by BI, its Affiliates andSublicensees to unaffiliated Third Parties, less:(a ) sales returns and allowances actually paid, granted or accrued, including trade, quantity and cash discountsand any other adjustments, including those granted on account of price adjustments or billing errors;(b ) rejected goods, damaged or defective goods, recalls, returns;(c ) rebates, chargeback rebates, compulsory rebates, reimbursements or similar payments granted or given towholesalers or other distributors, buying groups, health care insurance carriers or other institutions;(d ) adjustments arising from consumer discount programs or other similar programs;(e ) non collectable receivables related to Product;(f ) customs or excise duties, sales tax, consumption tax, value added tax, and other taxes ( except incometaxes ) ; or(g ) charges for packing, freight, shipping and insurance ( to the extent that BI, its Affiliates and Sublicenseesbear such costs )