definiens: shall mean the grus~ amount billed or invoiced by Columbia or an Affiliate or ilny licensee or sublicensee ( or other transferee ), or on behalf of or for the benefit of Columbia or iln Affiliate or ilny licemee or sublicensee ( or other transferee ), for sales of the Product . to a third patty in the TetTitory, les~ the following items, but only to the extent such items are included in ~uch gros~ amount and without duplication : ( i ) di, emoot >, inch, ding,,, h nnd qnnntity di, cim'g,-bock paym " '' ', refimds and rebates granted to managed health care organizations or similar organizations or to federal . state and local governments ( including, \vithont limitation, Medicaid rebates ), their agencies, and purchasers and reimbursers or to trade customers, including but not limited to, \vholesalers and chain and pharmacy buying gronps ; # Exhibit WAO Striant K,,~alt~ ' \grccmcnt 3 CF1 - 231616 ( ii ) actual crcdits or allowanccs rcsulting from customcr claims, damaged goods, rejection5 or returns of the Product, including recalls, regardle5s of the party rcquesting such ; ( iii ) freight postage, shipping and insurance charges actually allowed or paid for delivery of the Product . to the extent billed ; ( iv ) taxes, duties or other governmental charges levied on, absorbed or otherwise imposed on sale of the Product, including without limitation value - added taxe~, or other governmental charges otherwise measured by the billing, when included in billing, as adjusted for rebates, charge - backs and refunds, but not including income or similartaxcs : and ( v ) actual write - olTs of uncollectible customer accounts for recorded sales, provided that ( x ) any 5ubsequent collection of such uncollectible accounts shall be restored as Net Sales at the time of collection and ( y ) Columbia ~hall follow commercially reasonahle practice~ of collecting and otherwise administering such account~