definiens: means the gross price billed or invoiced on sales of Licensed Products by Zai, its Affiliates, or Sublicensees for sale of Licensed Pr oducts to a Third Party in the Territory, less : ( a ) freight expense ( actual ), including insurance, to the extent it is not charged to or reimbursed by the customer ; ( b ) cash, trade or quantity discounts actually granted and deducted solely on account of sales of Licensed Products ; ( c ) rebates actually paid to individual or group purch asers of Licensed Products that are solely on account of the purchase of Licensed Products ; ( d ) amounts written off by reason of uncollectible deb t if and when actually written off or allowed, after commercially reasonable debt collection effor ts have been exhausted, provided that [ * * * * * * * * ] ; provided, further that such amounts shall be added back to Net Sales if and when collected, ( e ) credits issued for Licensed Products recalled or n ot accepted by customers or other refunds, allowances and chargebacks related to Licensed Prod ucts ; and ( f ) Taxes ( including sales, value added, consumption a nd similar taxes ; but excluding income taxes ) actually incurred, paid or collected and remitted t o the relevant tax authority for the sale of Licens ed Products