definiens: means Royalty - Bearing Product revenues recognized by [COMPANY] and its sublicenses during the relevant measurement period . Net Revenues shall be determined in accordance with generally accepted accounting principles consistently applied and shall exclude only sales, excise and use taxes and similar governmental assessments, transportation and insurance charges and discounts, commissions, allowances, refunds and returns actually paid or allowed . Net Revenue shall also include, for all Royalty­Bearing Products materially used by [COMPANY] and its sublicenses ( excluding Products used by [COMPANY] or its sublicensees for clinical trials or other experimental, testing or developmental purposes ), and not otherwise taken into account in determining Net Revenue, an amount equivalent to that for which the Product would have been sold by [COMPANY] or its applicable sublicensee if sold in the ordinary course of business . For avoidance of doubt, normal distribution and end user agreements will not be deemed sublicenses hereunder . In any case where the price of a Royalty - Bearing Product is not separately stated ( e.g., if a Royalty - Bearing 1