definiens: shall mean the gross amounts received by Rx3, its A ffiliates and its direct and indirect sublicensees through all tiers of sublicense for sa les of Products to Third Parties that are not Affil iates or sublicensees of the selling party ( provided that if such Affiliates or sublicensees of the selling par ty are the end users of such Products, the amount billed therefor shall be deemed to be the amount that would be bill ed to a Third Party end user in an arm’s - length transaction and such amount shall be added to the Net Sales ) ; less the following items, as allocable to such Product : ( i ) trade discounts, credits or allowances ; ( ii ) credit s or allowances additionally granted upon returns, rejections or re calls ; ( iii ) freight, shipping and insurance charge s ; ( iv ) taxes, duties or other governmental tariffs, other than in come taxes ; and ( v ) government mandated rebates