definiens: shall mean the sum, over a specified period of time, of : ( i ) actual gross sales ofProduct to end user customers ( i.e., the providers of medical procedures using the Product such as hospitals, surgical centers, medical groups, physicians, clinics, etc . ) by [COMPANY], its parent, affiliate and subsidiary entities, employees, subcontractors, resellers or agents in the Territory, minus ( ii ) reasonable and customary actual trade or volume discounts, credits or rebates, refunds, freight charges and taxes ( collectively referred to as ) ; provided, however that the partiesacknowledge and agree that, in the event that the Product has been packaged in combination with other product of Angiotechor its parent, affiliate or subsidiary entities, the rebates and charges shall be allocated by and among all of the combinedProduct and that only the rebates and charges that are reasonably allocable to the Product shall constitute rebates and chargesto be netted against the actual gross sales . Finally, if Product has been packaged in combination with other Product of 9stththstAngiotech or its parent, affiliate or subsidiary entities and the sales price of Product are not separately identified, the Net Salesshall be calculated using a fair allocation of the value of the Product portion of the combination product less applicablerebates and charges as set forth above . In the event of a dispute between the parties as to the appropriate allocation of rebatesand charges and/or the allocation of the value of the Product, the matter will be resolved by the parties ’ respective ChiefFinancial Officers, acting reasonably