definiens: shall mean the total amount invoiced by theCompany and the total amount invoiced by eachSublicensee ( for the avoidance of doubt, includingany Further Sublicensees ) on sales of Products ( forthe avoidance of doubt, whether such sales aremade before or after the First Commercial Sale ofany Product in any country ) ; in all cases afterdeduction of : ( i)sales taxes, value added taxes, excisetaxes and similar taxes on sales, customduties and other similar governmentalcharges ( but excluding, for the avoidanceof doubt, all taxes levied on or withrespect to income ), to the extentapplicable to such sale and included inthe invoice in respect of such sale ; ( ii)credits, allowances or rebates and otheramounts, if any, actually granted or paidon account of price adjustments, recalls, rejections or returns of Productspreviously sold, including those inrespect of any state or federal Medicare, Medicaid or similar programs ; - 6 - ( iv)amounts written off by the Company asbad debts ( in a manner consistent withgenerally accepted accounting practiceapplicable in the jurisdiction of theCompany ), deriving from Net Sales inrespect of which royalties were paid bythe Company pursuant hereunder ; ( v)packaging, freight, shipping andinsurance charges, to the extent thatsuch items are applicable to such saleand are separately itemised and invoicedand actually paid as evidenced byinvoices, receipts or other appropriatedocuments ; ( vi)customary trade, quantity or cashdiscounts to the extent actually granted