definiens: with respect to a Licensed Product shall mean an amount calculated by subtracting from the amount of Sales of such Licensed Product by Roc he, [COMPANY] or their Sublicensees to Third Parties ( inc luding distributors ): ( i ) a lump sum deduction of [ * * * ] of Sales in lieu of those deductions which are not ac counted for within Roche or ONE on a Licensed Product - by - Licens ed Product basis [ * * * ] . The deductions under this S ection will be those deductions as consistently applied by [COMPANY], Roche or their Sublicensees in accordance wit h internal practices . As used herein this Section 1.65 : ( a ) Sales Among Affiliates and Sublicensees . Sales between or among a Party and its Sublicensees shall be excluded from the computation of Net Sales provided ( a ) there is an arms length sale or supply to a Third Party in relation to such License d Product ; and ( b ) any sale between a Party and its Sublicensee is made on an arms length basis