definiens: means, with respect to VIA, the amount of gross sales of all Licensed Products in the Territory invoiced by the VIA Group to Third Pa rties, as reduced by the following deductions to th e extent actually allowed or incurred with respect to such s ales : ( a ) transportation charges, and other shippi ng charges, such as insurance, ( b ) sales, value - added and excis e taxes, customs, duties, and any other governmenta l charges, to the extent imposed upon the sale of the Licensed Product and paid by the selling party, provided that no income taxes shall be deducted from gross sales of Licensed Product to calculate Net Sales, ( c ) distri butor fees, rebates or allowances actually granted, allowed or incurred, including government and managed care reb ates, ( d ) quantity discounts, cash discounts or chargebacks a ctually granted, allowed or incurred, and ( e ) allow ances or credits to customers or write offs of invoiced amou nts, not in excess of the selling price of Licensed Product, on account of governmental requirements, rejections, r ecalls, or returns