definiens: shall mean the gross invoice or c ontract price to third party customers for Finished Product . Finished Product used or consumed by Licen see or its Affiliates or Designees as part of the d elivery of services to customers for which Licensee derives co mpensation shall be considered Net Sales at the gro ss invoice or contract price of like Finished Product which ar e sold to customers . If Licensed Product is sold in combination with one or more active ingredients, Net Sales shal l be calculated by multiplying Net Sales of the com bination product by the fraction A/(A+B ) where A is the sale s price of the Finished Product in the combination when sold separately and B is the total sales price of all ot her active ingredients in the combination when sold separately . If the Finished Product and the other active ingredien ts are not sold separately, the percentage of the t otal cost of the combination product attributed to Cost of Product s hall be multiplied times the sales price of the com bination product to arrive at Net Sales . For all Licensed Pr oduct used or consumed by others than Licensee, Lic ensee shall be entitled to deduct 5 % from Net Sales in lieu of all other deductions such as taxes, shipping charge s, allowances and the like prior to calculating royalties due