definiens: shall mean, for a Licensed Pro duct in a particular period, the amount calculated by subtracting from the Sales ( as calculated by each P arty in accordance with its Accounting Standards ) o f such Licensed Product for such period : ( i ) a lump sum de duction of [ * * * * * * * * ] of Sales in lieu of those ded uctions that are not accounted for on a Licensed Product - by -Licensed Product basis ( e.g., freight, postage cha rges, transportation insurance, packing materials for dis patch of goods, custom duties ) ; ( ii ) uncollectible amounts accrued during such period based on a proportional allocation of the total bad debts accrued during su ch period and not already taken as a gross - to - net deduction i n accordance with the then currently used Accountin g Standards in the calculation of Sales of such Licen sed Product for such period ; ( iii)credit card charg es ( including processing fees ) accrued during such period on such Sales and not already taken as a gross - to - net dedu ction in accordance with the then currently used Accounting Standards in the calculation of Sales of such Licen sed Product for such period ; and ( iv ) government mandat ed fees and taxes ( excluding income or franchise ta xes ) and other government charges accrued during such period not already taken as a gross - to - net deduction in accordance with the then currently used Accounting Standards in the calculation of Sales of such Licen sed Product for such period, including, for example, an y fees, taxes or other charges that become due in c onnection with any healthcare reform, change in government pr icing or discounting schemes, or other action of a government or regulatory body . For clarity, no dedu ctions taken in calculating Sales under the definit ion of Sales may be taken a second time in calculating Net Sales