definiens: means the gross amount invoiced by Nycomed, its Affiliates or sublicensees for sales of a Product to any Third Party ( and in all cases amounts actually received t. o .. " the . ex ~ ent n?t inv ... o. iced . ) ., 1 . ess any ( a)Liip@aHtrade, casIj)and&uantity ... di ~ countsactually, allowe'ij ll1cludll1g ~ hargebackjJ ( b ) amounts allowed for /i.eturnefJor@efectIve prod~ ( c ) [ f ~ urancg and[lt < Ulsportatio~ charges to the extent included in the invoiced amount ; ( d1]i'istom d. u ... : ti,~ ... ~' . YAT ... " .'<S. a .. l .. e .•. s ...... t.a .. x.e .. • ~ ... o. r .. 0.t .. 1.1e.rfi,.0 ...... v.¥rn~. e .... nta.lc.h . a.rg . eeil paid in conn.ection . with such sale.s ... ( but excludmg n¥hlitlS > QOmmonlyknown . as Income taxefJ ; and ( e ) thelleasonablI } anc(documented costj ] including L!f)y ~ l ~ iesacmal1y incurred by Nycome~ to /purchase from a Third Party, a pl'opnetary, runctional device for administeringtlleProduct to a patie!lf7but excluding anvnert ingredientjJor / papkaging materiali ] Any of the deductions listed above that involve a payment by Nycomed, its Affiliates or sublicensees shall be taken as a deduction in the calendar quarter in which the payment is actually made by such entity . Any amounts received on account of transfers of a Product between Nycomed, its Affiliates or sublicensees shall be excluded from the calculation of Net Sales, and Net Sales shall be calculated based on the final sale of such transferred product by Nycomed, its Affiliates or sublicensees to any Third Party . If Nycomed or its Affiliates or sublicensees receive non - cash consideration for Product sold or otherwise transferred to a Third Party, Net Sales for such sale or transfer shall be detennined based on the average of the gross invoice prices charged to other Third Pmiies in respect of cash sales of Product during the applicable reporting period