definiens: shall mean [ * ], where [ * ] shall mean the amount invoiced by the Company or i ts sublicensees to customers for Licensed Products les s : ( i ) all trade, cash and quantity credits, discou nts, refunds or government rebates, ( ii ) amounts for claims, allowa nces or credits for returns ; retroactive price redu ctions ; chargebacks or the like ; ( iii ) packaging, handling fees and prepaid freight, sales taxes, duties and o ther governmental charges ( including value added tax ), b ut excluding what is commonly known as income taxes ; and ( iv ) provisions for uncollectible accounts determin ed in accordance with reasonable accounting practic es, consistently applied to all products of the selling party . [ * ] shall not include sales by the Company to its Affiliates for resale, provided that if the Company sells a Licensed Product to an Affiliate for resal e, [ * ] shall include the amounts invoiced by such Affiliate to t hird parties on the resale of such Licensed Product