definiens: means a supplemental NDA ; Milestone Event means Development Milestone- related events and/or Commercial Milestone Events, as applicable ; Net Sales of a Product, means, for any period, the amount whi ch reflects the gross invoice price of such Product sold by [COMPANY] and/or its Subl icensees less the following deductions in relation to each Product, to the exte nt in each case such deductions are actually made and accounted for within [COMPANY] an d / or its Sublice nsees accounts : credits, reserves or allowances granted for damaged, outdated, returned, rejected, withdrawn or recalled Product ; trade, quantity and cash discounts allowed ; discounts, refunds, rebates, chargebacks, retroactive price adjustments, and any other similar allowances which effectively reduce t he net selling price ; that portion of the sales value associated with, an d reasonably attributable to, drug delivery systems and to the extent invoiced with a Product ; allowance for distribution expenses ; fees paid to wholesalers in connection with invento ry management ; taxes imposed on any Product and paid by [COMPANY] or a n Affiliate or Sublicensee ; duties and any other g overnmental charges or levies imposed upon the impo rt or export, or manufacture or sale of a Product, includ ing the annual fee imposed on the pharmaceutical manufacturers by the US governme nt ( but, for clarity, excluding income or franchise taxes ) ; and any other similar and customary deductions which ar e in accordance with the Accounting Standards and which are consistently use d by [COMPANY] in connection with its public financial reporting requirements