definiens: means, with respect to a Product, the [ gross amount ] invoiced by [COMPANY] and * " * its Affiliates and/or permitted sublicensees on any sales or other transfer of the Product, less the following items : i ) [ trade, quantity and cash discounts or rebates actually allowed with respect to such sales ; ii ) credits, rebates, charge - back rebates, reimbursements or similar payments actually granted or given to wholesalers and other distributors, buying groups, governmental agenCIes and other institutions, but only to the extent actually allowed ; iii ) credits or allowances actually granted for rejection or return of Products previously sold ; .-f if - tr iv ) actual amount of invoiced sales of Product that remain uncollected after ninety ( 90 ) days past due, provided that in the event such uncollected amounts are later collected by [COMPANY] an appropriate adjustment is made by [COMPANY] on the next royalty calculation cycle ; v ) any amounts received for shipping, freight, taxes, duties, or similar costs ; and vi ) any tax, tariff, duty or other governmental charge ( other than an income tax ) levied on the sale, transportation or delivery of a Product that is borne by the seller thereof and deducted from sales under United States ' generally accepted accounting principles ] . -[Net Sales ] will be determined from the books and records of [COMPANY], its Affiliates and/or, " * * ~ its permitted sublicensees, maintained in accordance with United States generally accepted accounting principles