definiens: means the total of the gross invoice prices from the Final Sale of Licensed Product or Licensed Method performed by Licensee, an Affiliate or a sublicensee, less the sum of the following actual and customary deductions where applicable : cash, trade or quantity discounts ; sales, use, tariff, import / export duties or other excise taxes imposed on particular sales ( excepting value added taxes or income taxes ) ; transportation charges, including insurance ; and allowances or credits to customers because of rejections or returns . Final Sale means the last sale within the control of Licensee, an Affiliate or sublicensee to an independent, unaffiliated third party ( including without limitation to distributors and agents ), regardless of whether Licensee, an Affiliate or sublicensee had control over prior infringing acts . For purposes of calculating Net Sales, any sale among Licensee, an Affiliate or sublicensee of a Licensed Product for end use ( and not for resale ) by Licensee, an Affiliate or sublicensee will be considered a Final sale at the price no ~ ally charged to independent, unaffiliated third parties, if any, at the time of such end use sale or, in the event there is no such price, at the fair market value thereof at the time of such end use sale . Any sale of a Licensed Product among Licensee, an Affiliate or sublicensee will not be considered a Final Sale where such sale is not for end use by Licensee, an Affiliate or sublicensee