definiens: means the gross amount invoiced by or on behalf of CANbridge, its Affiliates and their respective Sublicensees for sales of any Licensed P roduct in the Territory ( other than sales among CAN bridge, its Affiliates or its Sublicensees for subsequent resal e in which case the first sale to a Third Party tha t is not a Sublicensee shall be used for calculation of Net Sa les ), less the following deductions if and to the e xtent they are ( a ) included in the gross invoiced sales price of t he Licensed Product or otherwise directly incurred by CANbridge, its Affiliates and their respective Sublicensees wi th respect to the sale of the Licensed Product, ( b ) normal and customary, and ( c ) not otherwise deducted in comput ing other amounts hereunder : ( i ) rebates, quantity and cash discounts, and other discounts to customers, ( ii ) t axes ( except income taxes ) and tariffs or duties pa i d, absorbed or allowed which are directly related to the sale of t he Licensed Product, ( iii ) credits, allowances, dis counts and rebates to, and chargebacks for, spoiled, damaged, out - date d, rejected or returned Licensed Product ( including in connection with Licensed Product withdrawals, expir ed Licensed Product and Licensed Product recalls ), ( iv ) actual freight and insurance costs, including witho ut limitation the costs of export licenses, shippin g, postage and handling charges, incurred in transporting the Lice nsed Product to customers, ( v ) discounts or rebates or other payments required by applicable Law, including any governmental special medical assistance programs, ( vi ) customs duties, surcharges and other governmental c harges incurred in connection with the exportation or importation of the Licensed Product, and ( vii ) bad debts actually written off in connection with such Licensed Products