definiens: means with respect to a particular Product, the amount calculated by subtracting from the amount of Adjusted Gross Sales a [ lump sum ] deduction of [ four ] percent [ ( 4 % ) ] of Adjusted Gross Sales for sales in the U.S., and [ six ] percent [ ( 6 % ) ] of Adjusted Gross Sales for sales outside the U.S. in lieu of sales - related deductions not specifically provided for in the definition of Adjusted Gross Sales ( e.g., [ freight, postage charges, transportation insurance, packaging materials for dispatch of shipments of Products, custom duties, bad debt ( unrecovered amounts for sales of Product ] ) ) . For clarity, such deductions shall not be used in the calculation of Adjusted Gross Sales nor shall any amount for any such deductions be included in Distribution Costs, Commercialization Costs or any other category of Collaboration Costs