definiens: shall mean the total amount invoic ed to third parties by Ciba, its Affiliates or perm itted Sublicensees, upon sales of Collaboration Products, less the following reasonable and customary deduct ions to the extent deducted by the customer ( or charged sep arately on the invoice and paid by the customer ) fr om amounts invoiced : ( i ) all trade, cash and quantity credits, discounts, refunds or government rebates ; ( ii ) amounts for claims or credits for returns ; and ( iii ) duties and other governmental charges ( including value ad ded tax ), all as determined in accordance with generally accepted accounting principles ( as described in 1.34 below ), as consistently applied by Ciba across all pharmaceuti cal products for financial reporting purposes . For the removal of doubt, Net Sales shall not include sales by Ciba to its Affiliates or its permitted Sublicensees fo r resale . A shall also include a transfer or other dispo sition for consideration other than cash, in which case such consideration shall be valued at the fair market va lue thereof