definiens: means the total of the gross invoice prices of Licensed Products sold or leasedby LICENSEE, Sublicensee, Affiliate, or any combination thereof, less the sum of thefollowing actual and customary deductions where applicable and separately listed : cash, trade, or quantity discounts ; sales, use, tariff, import / export duties or other excise taxesimposed on particular sales ( except for value - added and income taxes imposed on the salesof Licensed Product in foreign countries ) ; transportation charges ; or credits to customersbecause of rejections or returns . For purposes of calculating Net Sales, transfers to aSublicensee or an Affiliate of Licensed Product under this Agreement for ( i ) end use ( but notresale ) by the Sublicensee or Affiliate shall be treated as sales by LICENSEE at list price ofLICENSEE, or ( ii ) resale by a Sublicensee or an Affiliate shall be treated as sales at the listprice of the Sublicensee or Affiliate