definiens: shall mean the gross amo unt invoiced by a Party, its Affiliates, licensees and sublicensees to Third Par ties for sales of Collaboration Products, less deductions for ( a ) nor mal and customary trade, quantity and cash discounts and sales returns and a llowances ( other than allowances for doubtful accounts ), including, witho ut limitation, ( i ) those granted on account of price adjustments, billing er rors, rejected goods, damaged goods, returns and rebates, ( ii ) administrative and other fees and reimbursements and similar payments directly relate d to the sale or delivery of Collaboration Product(s ) paid to wholesalers and ot her distributors, buying groups, pharmacy benefit management organizations, health care insurance carriers and other institutions, ( iii ) allowances, rebates and fees directly related to the sale or delivery of Collaboration Pr oduct(s ) paid to distributors and ( iv ) chargebacks ; ( b ) freight, postage, shippin g and insurance costs to the extent that such items are included in the gross am ount invoiced ; ( c ) customs and excise duties and other duties related to the s ales to the extent that such items are included in the gross amount invoiced ; ( d ) rebates and similar payments made with respect to sales paid for or rei mbursed by any governmental or regulatory authority such as, by way of illustra tion and not in limitation of the Parties ' rights hereunder, Federal or state Med icaid, Medicare or similar state program or equivalent foreign governmental pr ogram ; ( e ) sales and other taxes and duties directly related to the sale or de livery of Collaboration Product(s ) ( but not including taxes assessed agains t the income derived from such sale ) ; ( f ) distribution costs and expenses to the extent that such items are included in the gross amount invoiced ; and ( g ) any such invoiced amounts that are not collected by the Parties or their Affi liates, licensees or sublicensees after the Party, Affiliate, licensee o r sublicensee has made commercially reasonable efforts to collect the same ; provided, however, that an amount shall be deducted only once regardless of ho w many categories may apply to it . Any of the deductions listed in ( a ) through ( f ) above that involves a payment by a Party or its Affiliates, licensees or sublicensees shall be taken as a deduction in the Calendar Quarter in which the payment is accrued by such entity . Deductions pursuant to clause ( g ) above sha ll be taken in the Calendar Quarter in which such sales are no longer recorded as a receivable . For purposes of determining Net Sales, the Collaboration Product ( s ) shall be deemed to be sold when invoiced and a shall not include t ransfers or dispositions for charitable, promotional, pre - clinical research, cli nical - trial, regulatory or governmental purposes, in any such case, to the ext ent not for fair market value . For purposes of calculating Net Sales of Col laboration Products, sales between or among the Parties or their Affiliates, l icensees, or sublicensees shall be excluded from the computation of Net Sales, but sales by a Party or its Affiliates, licensees, or sublicensees to other Thi rd Parties shall be included in the computation of Net Sales