definiens: means, consistent with, in the United States, generally accepted accounting principles and, in the rest of theTerritory, ORTHO worldwide practices and procedures, and in each such case as consistently applied with respect to allLicensed Products, the amount invoiced by ORTHO Sellers to Customers for sales of Licensed Product in the Territory, lessaccruals estimated, credits taken, and actual payments ( to the extent not previously accrued ) made for : ( i ) discounts, including, but not limited to, cash discounts, discounts to managed care or similar organizations or government organizations, rebates paid, credited, accrued or actually taken, including government rebates such as Medicaid charge backs or rebates, andretroactive price reductions or allowances actually allowed or granted from the billed amount, and commercially reasonableand customary fees paid to wholesalers, buying groups, hospitals or physicians, 5 excluding any distributors or sublicensees ( ), ( ii ) credits or allowances actually granted upon claims, rejections orreturns of such sales of Licensed Products, including recalls ( provided such recalls are in accordance with Section 6.9 of thisAgreement and except to the extent ANIKA has otherwise paid for such recall ), ( iii ) taxes, duties or other governmentalcharges levied on or measured by the billing amount when included in billing, as adjusted for rebates, charge - backs, andrefunds ( and similar adjustments ), ( iv ) actual write - offs for uncollectible accounts, provided, however, that if collected at alater date, such amounts will be added to Net Sales, and ( v ) freight, postage, shipping and insurance charges paid for deliveryof such Licensed Products, to the extent billed and reflected on the invoices