definiens: means the gross price billed or invoiced on sales of Licensed Products by Zai, itsAffiliates, or Sublicensees for sale of Licensed Products to a Third Party in the Territory, less : ( a ) freight expense ( actual ), including insurance, to the extent it is not charged to or reimbursedby the customer ; ( b ) cash, trade or quantity discounts actually granted and deducted solely on account of sales ofLicensed Products ; ( c ) rebates actually paid to individual or group purchasers of Licensed Products that are solelyon account of the purchase of Licensed Products ; ( d ) amounts written off by reason of uncollectible debt if and when actually written off or allowed, after commercially reasonable debt collection efforts have been exhausted, provided that [ * ] ; provided, further thatsuch amounts shall be added back to Net Sales if and when collected, ( e ) credits issued for Licensed Products recalled or not accepted by customers or other refunds, allowances and chargebacks related to Licensed Products ; and ( f ) Taxes ( including sales, value added, consumption and similar taxes ; but excluding incometaxes ) actually incurred, paid or collected and remitted to the relevant tax authority for the sale of Licensed Products