definiens: means, with respect to any Product, the gross sales price for such Product invoiced by Melt, its Licensees, or its or their re spective Affiliates to customers who are not Affili ates ( or are Affiliates but are the end users of such Product ) l ess : ( a ) commercially reasonable credits, allowance s, discounts and rebates to, and chargebacks from the account of, such customers ; ( b ) freight and insurance costs i n transporting such Product paid by Melt, its Licensees, or its or their respective Affiliates and not reimbursed by such customers ; ( c ) commercially reasonable cash, quantity and trad e discounts, rebates and other price reductions for such Product ; ( d ) sales, use, value - added and other direct taxes assessed or imposed on the sale or license of such Product and paid by Melt, its Licensees, or its or their respec tive Affiliates and not reimbursed by such customer s ; ( e ) customs duties, tariffs, surcharges and other governmental charges incurred in exporting or importing such Pro duct paid by Melt, its Licensees, or its or their respective Aff iliates and not reimbursed by customers ; and ( f ) an allowance for uncollectible or bad debts determined in accordance with GAAP . If Melt, its Licensees, or its or their respective Affiliates sell or license any Product to an Affili ate end user at a price that reflects a credit, all owance, discount or rebate that is greater than the same offered to oth erwise similarly situated customers, the amount of the credit, allowance, discount or rebate shall not be subtract ed from the gross sales price . Net Sales shall not include the gross sales price of such Product invoiced as the r esult of prescriptions written for the Product or p urchases made of the Product by the investors in OHSO or by Affil iates of investors in OHSO