definiens: shall mean, for a Product in a particular period, the amount calculated by subtracting from the Sales of such Product for such period : ( i ) [ * * * ] ; ( ii ) uncollectible amounts accrued during such period based on a proportional allocation of the total bad debts accrued during such period and not already taken as a gross -to - net deduction in accordance with the then currently used IFRS in the calculation of Sales of such Product for such period ; ( iii ) credit card charges ( including processing fees ) accrued during such period on such Sales and not already taken as a gross -to - net deduction in accordance with the then currently used IFRS in the calculation of Sa les of such Product for such period ; and ( iv ) government mandated fees and taxes ( excluding income or franchise taxes ) and other government charges accrued during such period not already taken as a gross -to - net deduction in accordance with the then current ly used IFRS in the calculation of Sales of such Product for such period, including, for example, any fees, taxes or other charges that become due in connection with any healthcare reform, change in government pricing or discounting schemes, or other actio n of a government or regulatory body . For clarity, no deductions taken in calculating Sales under Section 1.95 may be taken a second time in calculating Net Sales