definiens: means, consistent with generally accept ed accounting principles, as consistently applied w ith respect to all LicensedProducts, the amount invoiced by MITEK, its Affiliates, and its distribu tors and sub - licensees to Customers for sales of Li censedProduct in the Territory, less accruals estimated, credits taken, and actual payments ( to the extent n ot previously accrued ) madefor : ( i ) discounts, including, but not limited to, cash discounts, discounts to managed care or simil ar organizations orgovernment organizations, rebates paid, credited, a ccrued or actually taken, including government reba tes such as Medicaidcharge backs or rebates, and retroactive price redu ctions or allowances actually allowed or granted fr om the billed amount, andcommercially reasonable and customary fees paid to wholesalers, buying groups, hospitals or physicians and other customers thatdo not have the right to commercialize Licensed Pro ducts ( for clarity, excluding any distributors, Aff iliates or sub - licensees)(collectively, ), ( ii ) credits or allowa nces actually granted upon claims, rejections or re turns of such sales of LicensedProducts, including recalls ( provided such recalls are in accordance with Section 6.9 of this Agreemen t and except to the extentANIKA has otherwise paid for such recall ), ( iii ) ta xes, duties or other governmental charges levied on or measured by the billingamount when included in billing, as adjusted for re bates, charge - backs, and refunds ( and similar adjus tments ), ( iv ) actual write - offs for uncollectable accounts, provided, however, that if collected at a later date, such amounts w ill be added to Net Sales, and(v ) freight, postage, shipping and insurance charge s paid for delivery of such Licensed Products, to t he extent billed and reflectedon the invoices