definiens: means gross amounts invoiced by Company, its Affiliates and Sublicensees for sales of the Licensed Product, less the following : ( a ) normal and customary trade, quantity and/or cash discounts, allowances and rebates actually allowed or given ; ( b ) returns, refunds and credits actually allowed for rejections, defects or recalls of Licensed Product, outdated or returned Licensed Product ; ( c ) government mandated rebates and other compulsory payments, credits, adjustments and rebates actually paid or deducted ; ( d ) other price adjustments, allowances, credits, chargeback payments, discounts, and rebates, which are reasonable and consistent with industry practices ; ( e ) normal and customary wholesaler ’s discounts ; ( f ) distributor commissions and fees paid to third p arty wholesalers for distribution of Licensed Product which are reasonable and consistent with industry practice, not to exceed [ * * * ] percent ( [ * * * ] % ) ; ( g ) amounts previously included in Net Sales of Licensed Product that are written -off by Company or any of its Affiliates or Sublicensees, as the case may be, as uncollectible, in accordance with commercially reasonable practices ; ( h ) freight, postage, shipping insurance and other transportation expenses ( if separately identified on the invoice ) ; and ( i ) sales, value -added, excise or use taxes, tariffs, duties and customs fees and other taxes imposed with respect to specific sales . In addition, in the event industry practices change such that an item substantially similar in character or substance to any of t he foregoing but not specifically included in clauses ( a ) through ( i ) becomes a customary deduction in the calculation of, [COMPANY] shall not unreasonably withhold its agreement to amend the foregoing definition to include such item as a deduction for purposes of calculating . In the case of a sale of Licensed Product between or among Company and/or its Affiliates and Sublicensees for resale, Net Sales shall be calculated as above only on the gross amount invoiced on the first arm ’s leng th sale