definiens: means the amounts received by BDSI and its Affiliates for sales of the Royalty Product in the worldfollowing the Effective Date, less the following to the extent otherwise included in Net Sales : ( i ) reasonable returns, allowances, refunds, and rebates actually paid, granted or accrued, ( ii ) trade, quantity, cash, and other discounts and any otherreasonable adjustments actually allowed or granted, including, but not limited to, those granted on account of priceadjustments ( including retroactive price adjustments ), billing errors, rejected goods, damaged or defective goods, or recalls,(iii ) chargebacks, rebates, reimbursements or similar payments or adjustments granted or given to wholesalers or otherdistributors, buying groups, health care insurance carriers or other institutions, pharmacy benefit management companies, health maintenance organizations or other health care organizations, or any governmental or regulatory authority or agency(including their purchasers and/or reimbursers ), ( iv ) adjustments arising from consumer discount programs, ( v ) customs orexcise duties, tariffs, sales, consumption, value added, and other taxes ( except income taxes ) or similar payments related toparticular sales or shipments of the Royalty Product, and ( vi ) freight, handling, and insurance . Notwithstanding anythingherein to the contrary, the transfer of a Royalty Product to an Affiliate, sublicensee, or other Third Party ( i ) in connection withthe research, development or testing of a Royalty Product, ( ii ) for purposes of distribution as promotional samples or resale, or(iii ) for indigent or similar public support or compassionate use programs shall not, in any case, be considered a sale of aRoyalty Product under this Agreement