definiens: shall mean, with respect to a Product, the gross amount invoiced by [COMPANY] or any Sublicensee thereof ( including their respectiveAffiliates ) to non - Affiliated Third Parties ( or the gross amount invoiced by [COMPANY] Companies or any Sublicensee thereof ( including theirrespective Affiliates ) to unrelated Third Parties but solely in the case of determining royalties owed to [COMPANY] for [COMPANY] Products ascontemplated under Article 7 of this Agreement ) for the Product ( or [COMPANY] Product, as applicable ) in the Territory less ( for purposes ofclarity, sales to a Sublicensee shall be excluded):[***]For Product commercialized by [COMPANY] Companies, such amounts shall be determined from the books and records of [COMPANY] Companies orSublicensee, maintained in accordance with U.S. GAAP or, in the case of non - US Sublicensees, such similar accounting principles, consistently applied . [COMPANY] further agrees in determining such amounts, it will in good faith use [COMPANY] ’s then current standard procedures andmethodology, including [COMPANY] ’s then current standard exchange rate methodology for the translation of foreign currency sales into U.S. Dollarsor, in the case of Sublicensees, such similar methodology, consistently applied . To the extent that [COMPANY] does not control the particular entityat issue, [COMPANY] hereby agrees that it will enter into contractual arrangements to ensure that it has the information necessary to calculate NetSales from [COMPANY] Products commercialized by [COMPANY] Companies and Sublicensees