definiens: means, with respect to a Licensed Product in a particular period, the amount calculated by subtracting from the Sales of such Licensed Product for such period : ( a ) [ * * * ] ; ( b ) uncollectible amounts accrued during such period based on a proportional allocation of thetotal bad debts accrued during such period and not already taken as a gross - to - net deduction inaccordance with the then currently used IFRS in the calculation of Sales of such Licensed Product forsuch period ; ( c ) credit card charges ( including processing fees ) accrued during such period on suchSales and not already taken as a gross - to - net deduction in accordance with the then currently usedIFRS in the calculation of Sales of such Licensed Product for such period ; and ( d ) governmentmandated fees and taxes and other government charges accrued during such period not alreadytaken as a gross - to - net deduction in accordance with the then currently used IFRS in the calculationof Sales of such Licensed Product for such period, including, for example, any fees, taxes or othercharges that become due in connection with any healthcare reform, change in government pricing ordiscounting schemes, or other action of a Governmental Authority or Regulatory Authority . For clarity, no deductions taken in calculating Sales may be taken a second time in calculating [COMPANY] Net Sales