definiens: means the gross receipts from sales or other disposition of a Licensed Product ( including feesfor services within the definition of ) by Licensee and/or its Affiliates and/or any Sublicensees toThird Parties less the following deductions that are directly attributable to a sale, specifically and separately identifiedon an invoice or other documentation and actually borne by Licensee, its Affiliates, or any Sublicensees : [ * ] In theevent consideration other than cash is paid to Licensee, its Affiliates, or any Sublicensees, for purposes ofdetermining Net Sales, the Parties shall use the cash consideration that Licensee, its Affiliates, or any Sublicenseeswould realize from an unrelated buyer in an arm ’s length sale of an identical item sold in the same quantity and at thetime and place of the transaction, as determined jointly by Licensor and Licensee based on transactions of a similartype and standard industry practice, if any