definiens: means, prior to the Transition Date with respect to a LicensedProduct in a particular period, the amount calculated by subtracting from the Sales or otherdispositions of value of such Licensed Product in the Shared Territory for such period:(a)import taxes, export taxes, excises, sales taxes, value added taxes, consumption taxes, duties or other taxes incurred with respect to such sales ( excluding income orfranchise taxes of any kind ) ; uncollectible amounts accrued during such period based on aproportional allocation of the total bad debts accrued during such period and not already taken as agross - to - net deduction in accordance with the then currently used GAAP in the calculation of sales ofsuch Licensed Product for such period;(b)amounts accrued during such period for returns, chargebacks, credits, allowances, patient assistance allowances or trade, quantity and cash discounts and not alreadytaken as a gross - to - net deduction in accordance with the then currently used GAAP in the calculationof sales of such Licensed Product for such period;(c)amounts accrued during such period for governmental or commercial rebates, specialty pharmacies and distributors fees, administrative fees to managed care, group purchasingand other similar institutions, and not already taken as a gross - to - net deduction in accordance withthe then currently used GAAP in the calculation of Sales of such Licensed Product for such period;and(d)government mandated fees and taxes and other government charges accruedduring such period not already taken as a gross - to - net deduction in accordance with the thencurrently used GAAP in the calculation of sales of such Licensed Product for such period, including, for example, any fees, taxes or other charges that become due in connection with any healthcarereform, change in government pricing or discounting schemes, or other action of a GovernmentalAuthorities or Regulatory Authority.4For the avoidance of doubt, if a single item falls into more than one of the categories set forthin clauses ( a)-(d ) above, then such item may not be deducted more than once