definiens: means, with respect to a Licensed Product, an amo unt calculated by subtracting from the amount of Sales of such Licensed Product by a Party or its Sublicensees to Third Parties ( including di stributors ): ( i ) a lump sum deduction of [ * * * ] of Sales in lieu of those deductions which are not accounted for by a Party on a Licensed Product - by - Licensed Product basis [ * * * ] . T he deductions under this Section will be those dedu ctions as consistently applied by a Party or their Sublicense es in accordance with internal practices . As used i n this Section 1.100 : ( a ) Sales Among Affiliates and Sublicensees . Sales between or among a Party and its Affiliates or Sublicensees shall be excluded from t he computation of Net Sales, provided ( a ) there is an arms ’ length sale or supply to a Third Party in relation to such Licensed Product, and ( b ) any sale between a Party and its Affiliates or Sublicensee is made on an arms ’ l ength basis