definiens: means : 1.38 1.39 1.40 1.41 1.42 1.43 1.44 ( a ) for the US . the amount calcu1ated by subtractinR. from the amount of Ad ~ usted Gross Sales a lump sum deduction of ~ v ~ percent 4'5JYo ) of - * Adjusted Gross Sales in lieu of those sales related deductions which are not accounted for within [COMPANY] on a product by product basis ( e.g .• outward freight, postage charges, transportation insurance, packaging materials for dispatch of goods . custom duties, bad debt, and legal discounts granted later than at the time of invoicing ) ; ( b ) for the ROW Territory . the amount calculated by subtracting from the amount of Adjusted Gross Sales a Jump sum deduction o ~ d, ercent ~ fro ) of Adjusted Gross Sales in lieu of those sales related decructions which are not accounted for within [COMPANY] on a product by product basis ( e.g., outward freight, postage charges, transportation insurance, packaging materials for dispatch of goods . custom duties, bad debt, and legal discoWlts granted later than at the time of invoicing )