definiens: shall mean, for a Licensed Product in a particular period, the amount calculated by subtracting from the Sales of such Licensed Product for such period described in Section 1.87(i ): ( i ) a lump sum deduction of four percent ( 4 % ) of such Sales in lieu of those deductions that are not accounted for on a Licensed Product -by - Licensed Product basis ( e.g., freight, postage charges, transportation insuran ce, packing materials for dispatch of goods, custom duties ) ; ( ii ) uncollectible amounts accrued during such period with respect to such Sales 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 such Sales of such Licensed Product for such period ; ( iii ) credit card charges ( including processing fees ) incurred 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 Sales of such Licensed Product for such period ; and ( iv ) government mandated fees and taxes and other government charges accrued during such period with respect to such Sales not already taken as a gross -to - net deduction in accordance with the then currently used IFRS in the calculation of such Sales of such Licensed Product for such period, including, for example, any fees, taxes or other charges that be come due in connection with any healthcare reform, change in government pricing or discounting schemes, or other action of a government or regulatory body, but excluding any taxes on net income of a member of the [COMPANY] Group . For clarity, no deductions tak en in calculating Sales under Section 1.87 may be taken a second time in calculating Net Sales, - 11 - and no deductions under this definition of Net Sales may be taken more than once in calculating Net Sales for a given Licensed Product for a given period