definiens: shall mean the gross amount billed by Ciba, [COMPANY], or their respective Affiliates or Subdistributors, to third parties worldwide for sales of Products, less ( i ) allowances for all discounts ( including, but not limited to, cash discounts, phannacy incentive programs, and all other substantially similar incentive programs ), and rebates ( including but not limited to all governmental and managed healthcare rebates and hospital performance incentive program chargebacks ) actually taken, granted or accrued, ( ii ) credits, refunds and returns ( including but not limited to wholesaler and retailer returns ), and ( iii ) in each case if paid or accrued in accordance with generally accepted accounting practice, by Ciba, [COMPANY] or their respective Affiliates or Subdistributors : transportation, insurance and postage charges, in each case, with respect to the shipment of the Product to the purchaser, and ( iv ) sales, use and other taxes similarly incurred, duties and other similar governmental charges, in each case paid with respect to the sale to the customer . For the removal of doubt, Net Sales shall not include sales by Ciba or [COMPANY] to Affiliates or Subdistributors for resale . A shall include a transfer or other disposition for consideration other than cash, in which case such consideration shall be valued at the fair market value thereof