definiens: means the total gross receipts for sale s of Licensed Products or practice of Licensed Processes by or on behalf of Licensee or its sublic ensees, and from leasing, renting, or otherwise making Licensed Products available to others withou t sale or other dispositions, whether invoiced or not, less returns and allowances, packing costs, in surance costs, freight out, taxes or excise duties imposed on the transaction ( if separately invoiced ), and wholesaler and cash discounts in amounts customary in the trade to the extent actually grant ed . Net Sales shall not include transfers of Licens ed Products at or below cost by or on behalf of Licens ee in connection with compassionate use, emergency use internal research use or clinical trials author ized by the U.S. Food and Drug Administration ( ) . No deductions shall be made for commission s paid to individuals, whether they be with independent sales agencies or regularly employed by Licensee, or sublicensees, and on its payroll, or for the cost of collections