definiens: means with respect to any Licensed Product for any period, the gross amounts invoiced by EISAI, itsAffiliates and Sublicensees ( each, a ) to Third - 10 -Party customers for sales of such Licensed Product during such period, less the following deductions actually incurred, allowed, paid, accrued or specifically allocated in its financial statements in accordance with GAAP, for:(a ) customary and reasonable trade, quantity, and cash discounts, wholesaler allowances and inventorymanagement fees;(b ) customary and reasonable credits, rebates and chargebacks ( including those to managed - care entities andgovernment agencies ), and allowances or credits to customers on account of rejection or returns ( including wholesaler andretailer returns ) or on account of retroactive price reductions affecting such Licensed Product;(c ) freight, postage and duties, and transportation charges relating to such Licensed Product, includinghandling and insurance therefor;(d ) sales ( such as VAT or its equivalent ) and excise taxes, other consumption taxes, and customs duties(excluding any taxes paid on the income from such sales ) to the extent the Selling Party is not otherwise entitled to a credit ora refund for such taxes, duties or payments made ; and(e ) amounts previously included in Net Sales that are written - off by the Selling Party as uncollectible inaccordance with the standard practices of such Selling Party for writing off uncollectible amounts, consistently applied;provided, however, that if any such written - off amounts are subsequently collected, such collected amounts shall be includedin Net Sales in the period in which they are subsequently collected