definiens: shall mean the amount invoiced by ZKC, its Affili ates or its Third Party Sublicensee(s ), as applicable, for the sale to a Third Party of a Lice nsed Product in the Territory, less the following d eductions for amounts actually incurred related to such sale and included in the gross amount invoiced : ( a ) normal, customary trade discounts ( including volume discounts ), credi ts, chargebacks, reductions, and rebates ; ( b ) allow ances and adjustments for rejections, recalls, outdated produ cts or returns ( in each event whether voluntary or required ) ; ( c ) freight, shipping, insurance, sales, use, excise, v alue - added, consumption and similar tariffs, taxes or duties imposed on such sale ; ( d ) credits actually given or allowances actually made for wastage replacement, Medicare / Medicaid or other government rebates, indi gent patient, compassionate use and similar program s to provide Licensed Product on at - cost ( or lower ) basi s, to the extent actually deducted from the gross a mount invoiced and either not required to be paid by or r efunded to the customer or other payor ; and ( e ) all owances taken for bad debt and uncollectible accounts . If there i s overlap between any of deductions ( a ) through ( e ), each individual item shall only be deducted once in each Net Sales calculation