definiens: means the net sales recorded by Pharmin g or any of its Affiliates or Sublicensees ( for the purpose of this Net Sales definition, will not include any distributors or wholesalers ) for any Licensed Product sold to Third Parties other th an Sublicensees, as determined by [COMPANY] ’s Accounting Standards, as consistently applied . The deductions by [COMPANY] and its Affiliates under [COMPANY] ’s Accounting Standards to calculate the re corded net sales from gross sales may include the following : ( a ) normal trade and cash discounts ; ( b ) amounts repaid or credited by reasons of defects, r ejection s, recalls or returns ; ( c ) rebates and chargebacks to customers and Third Parties ( including Medicare, Medicaid, managed healthcare and similar types of rebates ) ; ( d ) amounts provided or credited to customers through c oupons and other discount programs ; ( e ) delayed ship order credits, discounts or paymen ts related to the impact of price increases between purchase and shipping dates or retroactive price re ductions ; ( f ) fee for service payments to customers for any n on - separable services ( including compensation for maintaining agreed inventory levels and providing i nformation ) ; and ( g ) other reductions or specifically identifiable amoun ts deducted for reasons similar to those above in accordance with [COMPANY] ’s Accounting Standards