definiens: will mean the gross invoice price of Products sold by [COMPANY] or Isis ( as applicable ), their respectiveAffiliates and sublicensees ( but with respect to [COMPANY] does not include Naked Sublicensees ) to a Third Partyless the following items : ( i ) trade discounts, credits or allowances, ( ii ) credits or allowances additionally grantedupon returns, rejections or recalls, ( iii ) freight, shipping and insurance charges, ( iv ) taxes, duties or othergovernmental tariffs ( other than income taxes ) and ( v ) government - mandated rebates and ( vi ) a reasonablereserve for bad debts . Except in the cases of Products used to conduct clinical trials, reasonable amounts ofProducts used as marketing samples and Product provided without charge for compassionate or similar uses, aParty, its Affiliates or sublicensees will be treated as having sold Products for an amount equal to the fair marketvalue of Products if : ( a ) Products are used by such Party, its Affiliates or sublicensees without charge orprovision of invoice, or ( b ) Products are provided to a Third Party by such Party, its Affiliates or sublicenseeswithout52 Execution Copy charge or provision of invoice and used by such third party