definiens: means the amount actually received from third parties for, or the Fair Market Value attributable to, the Sale of Licensed Products or Coated Products by Acutus or its sublicensees, Jess the following costs that are directly attributable to a Sale, specif ically identified on an invoice or other documentation and actually borne by Acutus or sublicensees : ( i ) rebates, credits and cash, trade and quantity discounts, actually taken, ( ii ) excise taxes, sales, use, value added and other consumption taxes, and ot her compulsory payments to governmental authorities, ( iii ) the cost of shipping packages and packing, ( iv ) insurance costs and outbound transportation charges prepaid or allowed, ( v ) import and/or export duties and tariffs actually paid, ( vi ) amounts allow ed or credited due to returns or uncollectable amounts . For clarity, Net Sales shall not include Sales by Acutus to its Affiliates or sublicensees for resale, provided that if Acutus sells or otherwise transfers Licensed Product or Coated Product to an Aff iliate or sublicensee for resale, Net Sales shall include the amounts received by such Affiliate or such sublicensee from third parties on the resale of such Licensed Product or Coated Product . Net Sales shall not include Sales of Licensed Products or Coat ed Products for use in clinical research studies and/or research and development, except that Net Sales shall include any amounts that Acutus or its sublicensees receives for the Sale of Licensed Products or Coated Products for use in clinical studies and/ or research and development only to the extent that such amounts are in excess of the selling entity ’s fully allocated cost of goods for such Licensed Products or Coated Products . For clarity, Net Sales shall apply only to sales of Products that are coated using the Coating Materials supplied by [COMPANY] in accordance with the terms of this Agreement