definiens: means, with respect to a Collaboration Product in a partic ular period, the amount calculated by subtracting from the Sales of such Collaboration Pr oduct for such period : ( a ) a lump sum deduction of [ * * * ] in lieu of those deductions that are not accounted for on a Collaboration Product - by- Collaboration Product basis ( e.g., freight, postage charges, transportation insurance, packing materials for dispatch of goods, custom du ties ) ; ( b ) uncollectible amounts accrued during such peri od based on a proportion al allocation of the total bad debts accrued during such period and not already taken as a gross - to- net deduction in accordance with the Accounting Standard in the calculation of Sales of such Collab oration Product for such period ; ( c ) credit card ch arges ( including processing fees ) accrued during such per iod on such Sales and not already taken as a gross- to - net deduction in accordance with the Accounting Standar d in the calculation of Sales of such Collaboration Product for such period ; and ( d ) government mandated fees and taxes and other government charge s accrued during such period not already taken as a gross - to- net deduction in accordance with the Accounting Sta ndard in the calculation of Sales of such Collaboration Product for such per iod, including, f or example, any fees, taxes or other charges that become due in connection with any healthcare r eform, change in 16 CONFIDENTIALEXECUTION COPY government pricing or discounting schemes, or other action of a government or regulatory body