definiens: means the gross receipts from sale s or other disposition of a Licensed Product ( inclu ding fees for services within the definition of ) by Licensee and/or its Affiliates and / o r any Sublicensees to Third Parties less the following de ductions that are directly attributable to a sale, specifically and separately identified on an invoice or other docume ntation and actually borne by Licensee, its Affilia tes, or any Sublicensees : [ * ] In the event consideration other than cash is paid to Licensee, its Affiliates, or a ny Sublicensees, for purposes of determining Net Sales, the Parties shall use the cash consideration that Licensee, its Affiliates, or any Sublicensees would realize f rom an unrelated buyer in an arm ’s length sale of a n identical item sold in the same quantity and at the time and place of the transaction, as determined jointly by Licensor and Licensee based on transactions of a similar type an d standard industry practice, if any