definiens: means the gross amount of all r evenues ( whether in the form of cash, property or otherwise ) received by Licensee or its Affiliates from the sale, license or other transfer for value of Products or Intellectual Property less ( bu t only to the extent separately itemized as a part of the gross price charged ): ( i ) transportation, handling, insurance and sales taxes, ( ii ) rebates and other allowances actually paid or allowed and which are s tandard and customary in the industry, and ( iii ) sa les commissions to third party distributors actually pa i d ; provided, however, that no other deduction shal l be made for royalties, commissions, costs of collectio n or similar items payable with respect to the Roya lty Bearing Products or Intellectual Property . For the purposes of the definition of, it is acknowledged and agreed by the parties that Sales t o wholly - owned subsidiaries of Licensee shall not b e included . In the event that Product is sold in the form of a Combination Product ( a fixed - dose combina tion product containing two or more separate drug compon ents in a single dosage form ) then the Gross Sales Price for such Combination Product will be calculat ed by multiplying the actual Gross Sales Price of s uch Combination Product by the fraction A/(A+B+C ) where : A is the average sales price of the Product contained in the G - 3 Combination Product if sold separately by Licensee or its Affiliate, B is the average sales price of a ny other active ingredients in the Combination Product if sold separately by Licensee or its Affiliate or a third party, and C is the cost of combining Product with the other active ingredient(s ) . In the event that t he Product is sold in the form of a Combination Produc t containing one or more active ingredients other t han the Product and one or more such active ingredients of the Combination Product are not sold separately, then the parties shall jointly select an individual pricing expert who shall set the formula for deter mining the Gross Sales Price for such Combination Product and such expert ’s determination shall be binding . T he cost of retaining the expert shall be shared equall y between the parties