definiens: shall mean with respect to any period for any country the gross receipts, by P DS ( for purposes of this Article I ( P ), the term shal l include Third Parties used by PDS to market the L icensed Product ) its Affiliates or its Sublicensees, as app licable, from unrelated Third Parties for sales of Licensed Product, less the following deductions if actually allowed, customary and allocable to Licensed Product : ( i ) d iscounts, credits, rebates, allowances, adjustments, rejectio ns, recalls, and returns for which the customer has been credited ; ( ii ) trade, quantity, or cash discounts or rebates ( including, but not limited to, cash, governmental and managed care rebates, hospital or other buying group charge backs, and governmental taxes in the nature of a r ebate based on usage levels or sales of the Licensed Product ) ; ( iii ) sales, excise, turnover, inventory, value - add ed, and similar taxes assessed on the sale of the Licensed Product ; ( iv ) actual transportation, distribution, importat ion, insurance and other handling fees ; ( v ) sales, transfers or di spositions of Licensed Product for charitable, prom otional ( including samples ), pre - clinical, clinical or regu latory purposes will be excluded from Net Sales, pr ovided that they do not exceed 5 percent of the gross receipts