definiens: means the gross sales with respect to a Product in final dosage form by Oscient, its Affiliates or its licensees to a Third Party end us er, based upon the approval received from the FDA o r RHA, less ( i ) discounts, including cash discounts, and/or reb ates ( including government - mandated rebates ), retro active price reductions or allowances actually allowed or granted from the billed amount, ( ii ) credits or all owances actually granted upon claims, rejections or returns of such Products, including recalls, ( iii ) freight, postage, shipping and insurance charges paid for delivery of Product, to the extent both billed and Oscient bea rs the cost of freight and insurance for a Product, and ( iv ) ta xes ( except income taxes ), duties or other governme ntal charges levied on or measured by the billing amount when in cluded in billing, as adjusted for rebates and refu nds . Net Sales shall be determined from books and records ma intained in accordance with generally acceptable accounting principles in the United States, consist ently applied