definiens: shall mean the gross amounts received by [COMPANY], its Affiliates and its direct and indirect Sublicenseesthrough all tiers of sublicense for sales of Products to Third Parties that are not Affiliates or Sublicensees of the selling party(provided that if such Affiliates or Sublicensees of the selling party are the end users of such Products, the amount billedtherefor shall be deemed to be the amount that would be billed to a Third Party end user in an arm ’s length transaction andsuch amount shall be added to the Net Sales ) ; less the following items, as allocable to such Product : ( i ) trade discounts, creditsor allowances ; ( ii ) credits or allowances additionally granted upon returns, rejections or recalls ; ( iii ) freight, shipping andinsurance charges ; ( iv ) taxes, duties or other governmental tariffs, other than income taxes ; and ( v ) government mandatedrebates