definiens: shall mean the amount actually received by SGI or its Affiliates or sublicensees for the s ale to an unaffiliated third party of a Licensed Product, less the following deductions for amounts actually incurred related to the sale : ( a ) normal, customary trade and cash discounts ( inc luding volume discounts ), credits and rebates and allowances and adjustments for rejections, recalls or returns ; and ( b ) transportation and delivery charges actually in curred, including shipping, freight and insurance and all sales, use, excise, value - added and similar taxes or duties imposed on the sale and included i n the amount invoiced . In the event that a Licensed Product is sold as par t of a Combination Product ( as defined below ), the Net Sales from the Combination Product, for the pur poses of determining royalty payments, shall be det ermined by multiplying the Net Sales of the Combination Pro duct ( calculated using the standard Net Sales defin ition ) during the applicable royalty reporting period by t he fraction A / A+B, where A is the average sale pric e of the Product when sold separately in finished form and B is the average sale price of the other product(s ) included in the Combination Product when sold separately in fin ished form, in each case during the applicable roya lty reporting period or, if sales of both the Product a nd the other product(s ) did not occur in such perio d, then in the most recent royalty reporting period in which sales of both occurred . In the event that such average s ale price can not be determined for both the Product and all o ther product(s ) included in the Combination Product, Net Sales for the purposes of determining royalty payme nts shall be calculated by multiplying the Net Sale s of the Combination Product ( calculated using the standard Net Sales definition ) by the fraction C / C+D, where C is the fair market value of the Product and D is the fair market value of all other pharmaceutical product(s ) included in the Combination Product . In such event, SGI shall i n good faith make a determination of the respective fair market values of the Product and all other pharmace utical products included in the Combination Product, and shall notify MAB of such determination and provide MAB with data to support such determination . MAB sh all have the right to review such determination and sup porting data, and to notify SGI if it disagrees wit h such determination