definiens: means the total amount invoi ced or otherwise charged by [COMPANY] or its Affiliates to customer s or Third Party licensees on account of the sale of the Drug Inhalati on System, less the following deductions : ( a ) deductions, credits, all owances, and discounts actually granted for spoiled, damaged, o ut - dated and returned units of the Drug Inhalation System ( including withdrawals and recalls ) ; ( b ) rebates ( including Medicaid, managed care rebates and other similar types of rebates, e.g. chargebac ks ) ; ( c ) freight and insurance costs for transporting the Dru g Inhalation System which are included in the billed amount ; ( d ) sales, use, excise, value - added and other direct taxes on the sale of th e Drug Inhalation System ; ( e ) customs duties, surcharges and other gov ernmental charges incurred in connection with the exportation or impor tation of the Drug Inhalation System ; ( f ) trade, cash, and quantity di scounts off the invoiced price and similar promotional discounts or rebates ( such as management fees required by hospital buy ing groups or granted to managed care organizations ) off the invo iced price, and ( g ) amounts reflecting retroactive price adjustments on sale of products, to the extent not previously deducted from net sales, but only to the extent such adjustment is not made more than on e year after the sale ; all of the foregoing to the extent consistent w ith the normal practice in the industry, and provided that any and all of the foregoing are calculated in accordance with United Sta tes generally accepted accounting principles consistently appli ed . Included in Net Sales shall be any disposition of a Drug Inhal ation System or component thereof for value, and if for other than cash, such disposition to be converted to a cash amount equal to the amount such system or components are sold to others