definiens: of a Product in a particular period will mean the amount calculated by subtracting from the Sales of such Product for such period : ( A ) a lump sum deduct ion of four percent ( 4 % ) of Sales under item ( i ) of the definition in lieu of those deductions that are not accounted for on a Product - by - Product basis ( e.g., freight, postage charges, transportation insurance, packing material s for dispatch of goods, custom duties ) ; ( B ) uncoll ectible amounts accrued during such period based on a propo rtional allocation of the total bad debts accrued d uring such period ; ( C ) credit card charges ( including processi ng fees ) accrued during such period on such Sales ; and ( D ) government mandated fees and taxes and other govern ment charges accrued during such period for such Pr oduct including, for example, any fees, taxes or other ch arges that become due in connection with any health care reform, change in government pricing or discounting schemes, or other action of a government or regulatory bod y ; provided that the foregoing deductions under ( A ) to ( D ) were not already taken as a gross - to - net deduc tion in accordance with the then currently used Internation al Financial Reporting Standards ( IFRS ) in the calc ulation of Sales of such Product for such period