definiens: means the gross sales pri ce billed by [COMPANY] or an Affiliate thereof or a sub - licensee thereof for sal es of Products hereunder to a Third Party less ( in each case as may be applicable thereto and consistent with such Party 's then existing standard business practi ces ): ( a ) standard trade discounts, including cash discounts or rebates, act ually allowed or granted from the billed amount, ( b ) credits or allowances actual ly granted upon claims, rejections or returns of Products, including recall s, regardless of the party requesting such recall, ( c ) charges included as par t of the gross sales price for freight, postage, shipping and insurance charge s, to the extent specifically billed, ( d ) taxes ( other than income taxes ), duties or other governmental charges levied on or measured by the billing amount when included in billing, as adjusted for rebates and refunds, and ( e ) accounts that are uncollectible and written off [COMPANY] 's books as uncollectible, provi ded that any uncollectible accounts excluded pursuant to this clause ( e ) which are subsequently collected by [COMPANY] shall be included in Net Sales for the r oyalty period in which such amounts are collected