definiens: shall mean, with respect to a particular indication for PRODUCT which the parties are copromoting in accordance with Article 6, NET SALES : : ODMA \PCrXX : SI.D < X.-"~·''\I38565\2 4 • Double Underlined Items Stand fOT Confidential Treatment attributable to the indication being copromoted minus COST OF GOODS for such NET SALES minus TH1RD P ARTY ROYALTIES for such NET SALES minus COPROMOTIO~ EXPENSES attributable to such NET SALES minus WORKING CAPITAL DEDUCTION attributable to the indication for which the PRODUCT is being copromoted · 1.24 shall mean the gross receipts representing sales of PRODUCT under this AGREEMENT by SB, its AFFlLIATES or sublicensees ( " the Selling Party ' ) to THIRD PARTIES less the following deductions : ( i ) transportation charges to the extent that they are included in the price or otherwise paid by the purchaser . including insurance, for transporting PRODUCT ; ( ii ) sales and excise taxes and duties paid or allowed by the Selling Party and any other goverrunental charges imposed upon the production, importation, use or sale of such PRODUCT ; ( iii ) trade, quantity and cash discounts allowed on PRODUCT ; ( iv ) allowances or credits to customers on account of rejection or return of PRODUCT or on account of retroactive price reductions affecting such PRODUCT ; and ( v ) PRODUCT rebates and PRODUCT charge backs including those granted to managed care entities and pharmaceutical benefit management service entities