definiens: means all amounts received by Licensee, its Collaborators, its Sublicensees and their respective Affiliates, and a ny distributors trading in Licensee ’s account, joint ventures and other associated Person s, as appropriate to the circumstances, from the sale, lease or other transf er of Licensed Products and/or Licensed Methods . . Sales or other transfers of Lic ensed Products and/or Licensed Methods between -Licensee and its Affil iates shall be excluded from the computation of Net Sales, except where such Affiliates are end users or consumers of Licensed Products and/or Licensed Methods . The following ite ms may be deducted from the calculation of Net Sales : ( i ) trade, cash and quantity discounts ; ( ii ) price reductions or rebates, retroactive or ot herwise, imposed by, negotiated with or otherwise paid to governmental authorities ; ( iii ) taxes on sales ( such as sales, value added or use taxes ) to the extent added to the sale price ; ( iv ) freight, insurance and other transportation ch arges to the extent added to the sale price, and any fees for services, such as inventory management, provided by third party wholesalers and warehousing chains rela ted specifically to the distribution of the Licensed Product ; ( v ) amounts repaid or credited by reason of rejecti ons, defects, return goods allowance, recalls or returns, or because of retroa ctive price reductions, including, but not limited to, rebates or wholesaler charge backs ; 32 ( vi ) the portion of administrative, fees paid durin g the relevant time period to third party group purchasing organizations, pharmaceutica l benefit managers and/or Medicare Prescription Drug Plans relating specifically to th e Licensed Product ; and ( vii ) any consideration actually paid or payable fo r any Delivery System related to a billed or invoiced sale of a Licensed Product, wher e for purposes of this Net Sales definition, a means any delivery system comprising equipment, instrumentation, one or more devices or other compo nents designed to assist in the administration of a Licensed Product, and diluents or similar exogenous materials which accompany Licensed Products as sold