definiens: means, with respect to Net Sales of a TNT009 Product, the sum ofthe following, that are obligations incurred in accordance with U.S. GAAP by the sellingMilestone Party and demonstrable by written evidence : ( a ) shipping, packing, and othertransportation and insurance costs ; ( b ) chargeback payments, rebates, credits, discounts andallowances that are customary in the trade ; ( c ) tax, including sales, use, tariffs, turnover, excise, import and other taxes, duties or other governmental charges borne by the MilestoneParty imposed by a governmental agency on such disposition, ( d ) invoiced amounts that areallowed as uncollectible, provided that the Milestone Party exercises commercially reasonableefforts to collect such amounts and provided further that if such amounts are subsequentlycollected, such amounts shall again be included in Net Sales ; ( e ) amounts repaid or creditstaken by reason of damaged goods, rejections, defects, expired dating, recalls or returns orbecause of retroactive price reductions or billing errors . There shall be no double counting indetermining the foregoing deductions from gross amounts invoiced to calculate Net Sales . TheExclusions shall be determined in accordance with U.S. GAAP, as consistently applied by theapplicable Milestone Party across all of their products . With respect to excise tax paymentspursuant to Section 9008 of the Patient Protection and Affordable Care Act of 2010 or any othersimilar payments in other countries, any such deduction shall be limited to the proportionateshare of such excise tax equal to the proportionate share that the aggregate sales of suchTNT009 Product by the relevant Milestone Party and its affiliates, collectively, during the periodto which such excise tax relates bears to the aggregate sales of all products of such MilestoneParty and its Affiliates subject to such excise tax