definiens: shall mean, with respect to a Product or BIIB062 Product, Gross Sales less the following deductions tothe extent actually paid, granted or accrued:(i ) sales returns and allowances on the sales of a Product or BIIB062 Product ( as applicable ), including trade, quantity, promptpay and cash discounts and any other adjustments, including those granted on account of price adjustments or billing errors;(ii ) credits or allowances given or made for rejection or return of, and for uncollectible amounts on, previously sold Product orBIIB062 Product ( as applicable ) or for rebates or retroactive price reductions ( including Medicare, Medicaid, managed careand similar types of rebates and chargebacks);(iii ) to the extent not already deducted or excluded from the gross amount invoiced or subsequently recovered as a credit orrefund, taxes, duties or other governmental charges levied on or measured by the billing amount for a Product or BIIB062Product ( as applicable ), as adjusted for rebates and refunds, which, for the avoidance of doubt, shall not include any tax, duty, or other charge imposed on or measured by net income ( however denominated ), or any franchise taxes, branch profits taxes, orsimilar tax;(iv ) to the extent not already deducted or excluded from the gross amount invoiced or subsequently recovered as a credit orrefund, customs or excise duties, sales tax, consumption tax, value added tax, and other taxes ( except income taxes ), asadjusted for rebates and refunds;(v ) pharmaceutical excise taxes ( such as those imposed by the United States Patient Protection and Affordable Care Act of2010 ( Pub . L. No . 111 - 48 ) and other comparable laws ) applicable to a Product or BIIB062 Product ( as applicable ) ; -9- { * } = Certain confidential information contained in this document, marked by brackets, is filed with the Securities andExchange Commission pursuant to Rule 24b-2 of the Securities Exchange Act of 1934, as amended . EXECUTION VERSION ( vi ) charges for freight and insurance directly related to the distribution of a product, to the extent not already deducted orexcluded from the gross amount invoiced or subsequently recovered as a credit or refund, for sales of a Product or BIIB062Product ( as applicable);(vii ) credits for allowances given or made for wastage replacement for a Product or BIIB062 Product ( as applicable ) ; and(viii ) wholesaler and distributor administration fees applicable to a Product or BIIB062 Product ( as applicable )