definiens: means ( a ) gross sales of [COMPANY], its Affiliates and sublicensees of Product to unaffiliated third parties in the applicable country, less ( i ) bad debts related to the Product and ( ii ) sales returns and allowances, including, without limitation, trade, quantity and cash discounts and any other adjustments, including, but not limited to, those granted on account of price adjustments, billing errors ; rejected goods, damaged or defective goods, recalls, returns, rebates, chargeback rebates, fees, reimbursements or similar payments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers or other institutions, adjustments arising from consumer discount programs, _ ' lflB:.ID_4I, customs or excise duties, sales tax, consumption tax, and other taxes ( except income taxes ) or duties relating to sales, and any payment in respect of sales to any governmental or regulatory authority in respect of any government­subsidized program ; and ( b ) in the case of Combination Products, ( aa ) If [COMPANY] and/or its Affiliates separately sells in such country during such Year when it sells such Combination Product both ( x ) one or more Products as a single chemical entity and ( y ) other products containing active ingredient(s ) as a single entity that are also contained in such Combination Product, the Net Sales attributable to such Combination Product during such Year shall be calculated ~~fllim!I ~t.u.~lj.l~$il~$f£tt1.~~ such country during such Year when it sells such Combination Product, one or more Products as a single chemical entity but do not separately sell, in such country, other products containing active ingredient(s ) that are also contained in such Combination Product, the Net Sales attributable to such Combination Product during such Year shall be calculated by ; 9 L--~~ ~~ ~~~ _ _ _ _ _ _ _ _ Affiliates do not separately sell each Products contained in the Combination Product, the Net Sales attributable to such Combination Product shall be calculated · With respect to the determination of Net Sales of Combination Products above and in considering the financial feasibility of Launching a Combination Product, if one or both of the parties determines that the formula in ( aa ), ( bb ) or ( cc ), as the case may be, will result in commercialization of the Combination Product not being economically feasible or equitable, the parties will meet and discuss in good faith adjustments or alterations to the applicable formulas above to address the concerns of such party(ies )