definiens: shall mean the Gross Sales, less accrued costs related to : ( a ) any and all credits for Product returns in the Territory during such Calendar Quarter, including, but not limited to, credi ts for short -dated, returned or unsold Product, and any and all credits, allowances actually granted or included in the invoice, cash discounts, shelf stock or other adjustments and rebates issued with respect to the Product incurred during such calendar q uarter, including but not limited to, any and all Medicaid and other federal and state rebates, chargebacks and similar items, all net of sales and similar taxes thereon, provided, however, that some or all such items may be estimated and subsequently adju sted in accordance with U.S. GAAP ; ( b ) any sales and excise taxes, other consumption taxes, or other governmental charges to the extent actually included in Gross Sales ; ( c ) any receivables, that have been included in Gross Sales in the books of the Company and are deemed to be uncollectible according to [COMPANY] ’s internal accounting principles and U.S