definiens: . Net Sales means, with respect to a Licensed Product, the gross amou nt invoiced by PRESIDIO and/or its Affiliates, or by T hird Party sublicensees, as the case may be, in res pect of sales of such Licensed Product to unrelated Third P arties, in each case less the following deductions : ( a ) Trade, cash and/or quantity discoun ts actually allowed and taken with respect to such sales ; ( b ) Discounts paid under discount presc ription programs and reductions for coupon and voucher programs ; ( c ) Tariffs, duties, excises, sales tax es, value - added taxes and other taxes imposed upon and paid by PRESIDIO and/or one of its Affiliates, or by Third Party sublicensees, as the case may be, with respect to the use, sale or importation of the Lice nsed Product, to the extent that neither PRESIDIO n or any of its Affiliates is entitled to a rebate, refund or credi t for such amounts ; -4- ( d ) Amounts repaid or credited by reaso n of rejections, defects, recalls or returns or because of chargebacks, refunds, rebates or retroac tive price reductions ; ( e ) Negotiated payments made to private sector and government third party payors ( e.g., PBMs, HMOs and PPOs ) and purchasers / providers ( e.g., staff model HMOs, hospitals and clinics ), regardl ess of the payment mechanism, including without limitation rebate, chargeback and credit mechanisms ; ( f ) Freight, insurance and other trans portation charges incurred by PRESIDIO and/or its Affiliates, or by Third Party sublicensees, as the case may be, in shipping a Licensed Product to Thir d Parties ; ( g ) Sales commissions and inventory man agement fees paid to wholesalers and distributors to the extent allocable to Licensed Pr oducts ; ( h ) Amounts that are written off as unc ollectible and costs of collections ; and ( i ) Gross amounts received in respect of sales for test marketing, sampling or promotional use, clinical trial purposes or compass ionate or similar use