definiens: means the gross revenue and other consideration p aid or given to Licensee, its Collaborators and their respective Affiliates for Licensed Produc ts and/or Licensed Method which are sold, leased or otherwise commercialized by or for Licensee, its Co llaborators or any of their respective Affiliates ; however, sales or other transfers of licensed Produ cts and/or practice of Licensed Methods between Licensee and its Collaborators and their respective Affiliates shall be excluded from the computation of Net Sales, and no payments will be payable to Licensor on such sales or transfers except where such Affili ates are end users or consumers ; less the following dedu ctions, directly attributable to the sale of such L icensed Product and/or Licensed Method and specifically ide ntified on the invoice, and home by the seller to t he extent they are included in such gross revenue or o ther consideration ; ( i ) trade, cash and quantity discounts ; ( ii ) price reductions or rebates, retroactive or ot herwise, imposed by, negotiated with or otherwise paid to governmental authorities ; ( iii ) taxes on sales ( such as sales, value added or use taxes ) to the extent added to the sale price ; ( iv ) freight, insurance and other transportation ch arges to the extent added to the sale price, and an y fees for services, such as inventory management, pr ovided by third party wholesalers and warehousing chains related specifically to the dist ribution of the Licensed Product ; ( v ) amounts repaid or credited by reason of rejecti ons, defects, return goods allowance, recalls or returns, or because of retroactive price reductions, including, but not limited to, rebates or wholesaler charge backs ; ( vi ) the portion of administrative fees paid during the relevant time period to third party group purchasing organizations, pharmaceutical benefit ma nagers and/or Medicare Prescription Drug Plans relating specifically to the Licensed Product ; and ( vii ) any consideration actually paid or payable fo r any Delivery System related to a billed or invoiced sale of a Licensed Product, where for purp oses of this Net Sales definition, a means any delivery system comprising equipm ent, instrumentation, one or more devices or other components designed to assist in the administ ration of a Licensed Product, and diluents or similar exogenous materials which accompany License d Products as sold