definiens: shall mean gross amounts invoiced for sales of Products or Company Products to customers, less the following : ( a ) payments made or credits allowed to customers and actually credited to customers for promotional purposes, allowances, rebates, discounts, profit share payments and other usual and customary discounts, including, without limitation, volume and prompt payment discounts, to customers, which are actually received by customers, ( b ) amounts repaid or credited by reason of rejections, damages or returns of goods, or because of retroactive price adjustments, and ( c ) specific amounts invoiced but not received following reasonable collection efforts by the Buyer or the Company as applicable . Only sales of Products and Company Products by the Company, the Buyer, their Affiliates, distributors and licensees to unrelated parties shall be deemed Net Sales hereunder . Sales of Product and Company Product between Company, the Buyer and their Affiliates or sublicensees shall be excluded from Net Sales . However, sales of Product and Company Product by Affiliates or sublicensees to unrelated third parties shall be included as Net Sales as if such sales were made directly by the Company or the Buyer to such unrelated third parties