definiens: shall mean, with respect to any Product, the gross sales price for such Product invoicedby Surface, or its Affiliates or its or their respective Licensees to Third Parties, less ( a ) credits, allowances, discounts andrebates to, and chargebacks from the account of, such customers ; ( b ) freight and insurance costs in transporting suchProduct to the extent separately invoiced and included in the gross sales price ; ( c ) cash, quantity and trade discounts, rebates and other price reductions for such Product ; ( d ) sales, use, value - added and other direct taxes for such Product tothe extent separately invoiced and included in the gross sales price ; ( e ) customs duties, tariffs, surcharges and othergovernmental charges incurred in exporting or importing such Product to the extent separately invoiced and included in thegross sales price ; and ( f ) an allowance for uncollectible or bad debts for such Product determined in accordance withgenerally accepted accounting principles not to exceed three percent ( 3 % ) of Net Sales of such Product for the applicablequarterly reporting period before giving effect to this subsection ( f ) . For clarity, the amounts received for the transfer ofProduct by Surface to and among its Affiliates and Licensees for resale shall be excluded from the computation of NetSales, but the subsequent resale of such Product to a Third Party ( that is not a Licensee ) shall be included within thecomputation of Net Sales