definiens: means the total gross receipts for sales of Licensed Products, unmodified Materials or thepractice of Licensed Processes by or on behalf of Licensee or its sublicensees, and from leasing, renting, or otherwise making Licensed Products available to others without sale or other dispositions, whetherinvoiced or not, less returns and allowances, packing costs, insurance costs, freight out, taxes or exciseduties imposed on the transaction ( if separately invoiced ), and wholesaler and cash discounts in amountscustomary in the trade to the extent actually granted . No deductions shall be made for commissions paid toindividuals, whether they are with independent sales agencies or regularly employed by Licensee, orsublicensees and on its payroll, or for the cost of collections . Transactions excluded from Net Sales are thetransfer of Licensed Products or the practice of a Licensed Process for the purpose of obtaining regulatoryapproval thereof or for use in non - commercial research by Licensee