definiens: shall mean the gross amounts charged for sales of Licensed Products ( on which payments are due under this Agreement ) by [COMPANY] or its sublicensees, as appropriate, to Third Parties, less the sum of ( a ) and ( b ) where ( a ) is a provision, determined under Generally Accepted Accounting Principles in the United States, for ( i ) trade, cash and quantity discounts or trade or consumer rebates, service allowances and broker 's or agent 's commissions, if any, actually allowed or paid, ( ii ) credits or allowances actually given or made for rejection or return of, previously sold Licensed Products or for retroactive price reductions ( including Medicaid, managed care and similar types of rebates ), ( iii ) taxes, duties or other governmental charges levied on or measured by the billing amount ( excluding income and franchise taxes ), as adjusted for rebates and refunds, ( iv ) credits or allowance s actually given or made for wastage replacement, and ( v ) charges actually incurred for packing, freight, and shipping from [COMPANY] 's or its sublicensees ' distribution center and insurance directly related to such packing, freight, and shipping of such Licensed Product and ( b ) is a periodic adjustment ( positive or negative, as applicable ) of the provision ( a ) to reflect amounts actually incurred for ( i ), ( ii ), ( iii ), ( iv ), and ( v ) . In the case of any sale of Licensed Products for consideration other than cash, such as barter or counter trade, Net Sales shall be calculated on the fair market value of the consideration received . Notwithstanding the foregoing, if a Licensed Product is a Combination Product, the calculation of from such Combination Product in a country shall be determined by multiplying the actual Net Sales in such country of such Combination Product, calculated as set forth above, by the fraction AI(A +8 ), where : A is the invoice price, in such country, of the Licensed Product contained in the Combination Product, if sold separately in such country, by [COMPANY] or its sublicensees, as applicable, and 8 is the invoice price, in such country, of any other active component or components in the Combination Product if sold separately, in such country, by [COMPANY] or its sublicensees, as applicable