definiens: shall mean, for a Licensed Pro duct in a particular period, the amount calculated by subtracting from the Sales of such Licensed Product for such period : ( i ) a lump sum deduction of [ * * * ] percent ( [ * * * ] % ) of Sales in lieu of those deductions that are not accounted for on a Product - by - Product basis ( e.g., freight, postage charges, transportation insurance, packing materials for dispatch of goods, custom du ties ) ; ( ii ) uncollectible amounts accrued during such peri od 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 th en currently used IFRS in the calculation of Sales of such Licensed Product for such period ; ( iii ) credit card charges ( including processing fees ) accrued during such per iod on such Sales and not already taken as a gross- to - net deduction in accordance with the then currently use d 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 duri ng such - 18 - [ * * * ] Certain information in this document has been excluded pursuant to Regulation S - K, Item 601(b)(1 0 )