definiens: means, for a Licensed Product in a particular period, theamount calculated by subtracting from the Royalty Sales o f such Licensed Product for suchperiod : ( a ) a lump sum deduction of [ * ] in lieu of those deductions that are not accounted for on aLicensed Product - by - Licensed Product basis, including witho ut limitation freight, postagecharges, transportation insurance, packing materials f or dispatch of goods, custom duties ; ( b)uncollectible amounts accrued during such period based on [ * ] in accordance with the then - currently used IFRS in the calculation of Royalty Sale s of such Licensed Product for such period;and ( c ) government mandated fees and taxes ( excluding in come or franchise taxes ) and [ * ] inaccordance with the then - currently used IFRS in the calcu lation of Royalty Sales of suchLicensed Product for such period, including, for example, any fees, taxes or other charges thatbecome due in connection with [ * ] . For clarity, any give n deduction shall be taken only under oneof subsections ( a ) and ( b ), and only once in calculating Royalty Net Sales