definiens: means the amounts received by BDSI and its Affiliates for sales of the Royalty Product in the world following the Effective Date, less the fo llowing to the extent otherwise included in Net Sal es : ( i ) reasonable returns, allowances, refunds, and re bates actually paid, granted or accrued, ( ii ) trade, quantity, cash, and other discounts and any other reasonable adjustments actually allowed or granted, including, but not limited to, those granted on account of price adjus tments ( including retroactive price adjustments ), b illing errors, rejected goods, damaged or defective goods, or reca lls, ( iii ) chargebacks, rebates, reimbursements or similar payments or adjustments granted or given to wholesa lers or other distributors, buying groups, health c are insurance carriers or other institutions, pharmacy benefit management companies, health maintenance organizations or other health care organizations, o r any governmental or regulatory authority or agenc y ( including their purchasers and/or reimbursers ), ( i v ) adjustments arising from consumer discount progr ams, ( v ) customs or excise duties, tariffs, sales, consu mption, value added, and other taxes ( except income taxes ) or similar payments related to particular sales or shi pments of the Royalty Product, and ( vi ) freight, ha ndling, and insurance . Notwithstanding anything herein to the c ontrary, the transfer of a Royalty Product to an Af filiate, sublicensee, or other Third Party ( i ) in connection with the research, development or testing of a Roy alty Product, ( ii ) for purposes of distribution as promo tional samples or resale, or ( iii ) for indigent or similar public support or compassionate use programs shall not, in any case, be considered a sale of a Royalty Produc t under this Agreement