definiens: shall mean the revenue received by LICENSEE or an AFFILIATE or received by LICENSEE from a SUBLICENSEE from the sale of PRODUCTS to independent THIRD PARTIES in a BONA FIDE arm 's length transaction, less the following amounts : ( i ) discounts, including cash discounts, or rebates, including rebates to governmental agencies such as Medicaid rebates and the like, actually allowed or granted, ( ii ) credits or allowances actually granted upon claims or returns regardless of the party requesting the return, ( iii ) freight charges paid for delivery, ( iv ) taxes or other governmental charges levied on or measured by the billed amount, when included in billing, as adjusted for rebates and refunds, and ( v ) provisions for uncollectible amounts determined in accordance with U.S. Generally Accepted Accounting PrinCiples, consistently applied to all products of the selling party . A · sale ' shall include any transfer or other disposition for consideration, and NET SALES shall include the fair market value of all other consideration received by LICENSEE or its AFFILIATE(S ) or SUBLICENSEE(S ) in respect of any grant of rights to make, USE, SELL, or otherwise distribute PRODUCTS, whether such consideration is in cash, payment in kind, exchange, or another form