definiens: means the gross sales of Royalty Bearing Products by [COMPANY], [COMPANY] ’s Affiliatesand Sublicensees to third parties in a commercial sale, specifically excluding transfers for purposes of clinicaltrials or evaluation and not for sale, in each case less the amount actually allowed to such third parties for(a ) allowances on account of the rejection or return of products previously sold, ( b ) customary trade discountsand rebates to customers to the extent actually allowed and taken, ( c ) actual cost of transportation, insurance, shipping and handling charges, ( d ) sales, excise, turnover and similar taxes and any duties and othergovernmental charges imposed upon the importation, use or sale of Royalty Bearing Products, and(e ) reasonable provision for uncollectible accounts in an amount not to exceed one percent ( 1 % ) of the grosssales of each such calendar year, consistently applied and in accordance with GAAP