definiens: means the actual invoiced gross sales, based on a Floor Price of the Product by BioAlliance and its Affiliates and sublicensees to Third Parties that are not Affiliates or sublicensees of the selling party ( unless such Affiliate or sublicensee is the end user of such Product ) in the Territory as recorded in accordance with generally accepted accounting principles, less the following : ( i ) usual and customary allowances or credits to such Third Parties for spoiled, damaged, rejected, recalled, outdated and/or returned Product ; ( ii ) freight, transportation, warehousing, storage, postage and insurance charges to the extent separately identified on an invoice ; ( iii ) the amounts of trade, quantity and cash discounts actually allowed, to the extent such trade, quantity and cash discounts are specifically allowed on account of the purchase of the Product ; ( iv ) sales taxes, excise taxes, use taxes, value added taxes and import / export duties actually due or incurred or allowed in connection with the sales of Product to any Third Parties to the extent separately identified on an invoice ; ( v ) usual and customary allowances, adjustments, reimbursements, discounts, chargebacks and rebates granted to Third Parties, including rebates given to health care organizations or other Third Parties, whether during the actual ~period or not ; and ( vi ) usual and customary allowances for doubtful accounts and actual chargeoffs for bad debt ; provided, however, that '' Net Sales " excludes transfers of the Product made or used for tests or development purposes, or distributed as donations or samples and for which no payment is received by BioAlliance or its Affiliates or sublicensees