definiens: shall mean the total amount invoiced to third parties by CG or JT, or their respective Affiliates ( or its or Affiliates ' sublicensee(s ) for the purposes of Net Off - Label Sales as per Section 9.2.5 ) ( each a ), upon sales to such third parties of Collaboration Products, including, if any, Cell Processing Services provided by the Selling Party in connection with sales of Collaboration Products, less the following reasonable and customary deductions to the extent applicable to such sales : ( i ) all trade, cash and quantity credits, discounts, refunds or rebates paid or allowed ; ( ii ) amounts for claims, allowances or credits for returns ; retroactive price reductions ; chargebacks ; ( iii ) packaging, handling fees and prepaid freight, sales taxes, duties and other governmental charges ( including value added tax ), but excluding what is commonly known as income taxes ; and ( iv ) reasonable provisions for uncollectible accounts determined in accordance with GAAP, consistently applied to all products of the Selling Party . For the removal of doubt, Net Sales shall not include sales among JT or CG and its respective Affiliates for resale, nor shall Net Sales include sales by JT or CG or its respective Affiliates to a Marketing Distributor, and Net Sales shall similarly not include sales by CG or its respective Affiliates to JT or an Affiliate of JT