definiens: means the sum of ( i ) any trademark license fees or other similar fees payable toCoronado or its affiliates in respect of the Coronado Marks used in conjunction with the Product and ( ii ) grossamounts invoiced or billed ( or, if not invoiced or billed, received ) by Coronado or any Affiliate thereof during theapplicable fiscal year with respect to the sale or other disposition for commercial purposes of Products, in each caseas determined in accordance with GAAP, IFRS, or other internationally - recognized accounting standards then appliedby Coronado or its Affiliates at the time of determination of Net Sales, consistently applied, minus, to the extentdocumented and attributable to the sale or other disposition for commercial purposes of Products, ( i ) returns, rebates, chargebacks, allowances for damaged or missing goods and any discounts allowed, ( ii ) special outbound packing, transportation, freight, handling, postage charges or other charges such as insurance relating thereto, ( iii ) sales, excise, value added, turnover, use and other like taxes or customs duties paid or any other governmental chargesimposed upon the sale of Products or, and ( iv ) wholesaler and distributor fees ; provided, further, that, for theavoidance of doubt, no sales shall be Net Sales hereunder if the products or services generating such sales are notmade, used or sold, directly or indirectly, in a jurisdiction in which at least one Valid Claim of a Patent Covers suchproducts