definiens: means ( i ) all trade, cash and quantity credits, discounts, refunds orgovernment rebates ; ( ii ) amounts for claims, allowances or credits for returns, retroactive price reductions, orchargebacks ; ( iii ) packaging, handling fees and prepaid freight, sales taxes, duties and other governmentalcharges ( including value added tax ) ; and ( iv ) provisions for uncollectible accounts determined in accordancewith reasonable accounting practices, consistently applied to all products of the selling party . For theremoval of doubt, Net Sales shall not include sales by Licensee to its Affiliates for resale, provided that ifLicensee sells a Licensed Product to an Affiliate for resale, Net Sales shall include the amounts invoiced bysuch Affiliate to third parties on the resale of such Licensed Product . In the event that Licensee grants asublicense hereunder, and receives payments based upon the Sublicensee ’s sales of Licensed Products, Licensee may upon notice to [COMPANY] modify this definition of for purposes of calculatingroyalties payable to [COMPANY] on such Sublicensee ’s sales to be the same as the definition of onwhich such royalties to Licensee are calculated