definiens: means, for any period of determination, the aggregate amount invoiced by Buyer ( or any affiliate, successor, a ssignee, sublicensee, delegatee or partner of Buyer ) to a third party dist ributor ( who is not a sublicensee ), agen t, contractor or user for the sale of the Delsym Product during such period less ( a ) credits, refunds and allowances accrued for spoiled, damaged, outdated and returned products, ( b ) accrued trade volume and cash discounts and rebates ( including coupons and government ch arge - backs ) in amounts customary to the trade, and ( c ) sales, excise, value added, turnov er, use, and other like taxes and customs duties accrued, excluding net income tax . The amounts of any deductions accrued pursuant to clauses ( a ) - ( c ) shall be determined from books and records maintained in accordance with GAAP, consistently applied . Net Sales shall not incl ude revenue received by Buyer ( or any of its affiliates ) from transactions with an affiliate, where the Delsym Product in question will be resold to an independent third party distributor, agent or end user by the affiliate where such revenue received by the affiliate from such resale is included in Net Sales