definiens: means~ gross invoice prices from the sale of Products, subject to Sections 4.1.1 b through 4.1.1 d, by Licensee, an Affiliate, a Joint Venture, or a sublicensee to independent third parties for cash or other forms of considerat ion in accordance with generally accepted accounting principles limited to the following deductions ( if not already deducted from the gross invoice price and at rates customary within the industry ): ( a ) allowances ( actually paid and limited to rejections, returns, and prompt payment and volume discount s granted to customers of Products, whether in cash or Products in lieu of cash ) ; ( b ) freight, Iran sport packing, insurance charges associated with transportation ; and ( c ) taxes, tariff, or import / export duties based on sales when included in gross sales, but not value·added taxes or taxes assessed on income derived from such sale"S ] Where licensee distributes Products to an Affiliate . a Joint Venture . or a sublicensee for end use by such Affiliate . Joint Venture, or sublicensee, then such distribution will be considered a sale at list price normally charged to independent third parties, and The Regents will be entitled to coliect a royalty on such sale in accordance with Article 4 . ( Royalties )