definiens: means the total of the gross amount ( whether consisting of cash or any other forms ofconsideration ) received by Licensee or Sublicensee(s ) for all Final Sales, less deductions consistent withgenerally accepted accounting practices ( GAAP ) including, without limitation, the following deductions ( to theextent included in and not already deducted from the gross amount invoiced or otherwise charged ): cash, trade or quantity discounts actually granted to Customers ; sales, use, tariff, import / export duties or otherexcise taxes imposed on particular sales, and value added taxes ( ) to the extent that such vat is incurredand not reimbursed, refunded, or credited under a tax authority ; and allowances or credits to Customersbecause of rejections or returns . Income taxes are not an allowed deduction under Net Sales . If Licensee, aSublicensee, development partner or Joint Venture is a Customer, then Licensee will pay royalties on NetSales based on the total gross amount normally charged by Licensee or Sublicensee to other Customers 4845 - 2749 - 0310\1THE COMPANY HAS REQUESTED AN ORDER FROM THE SECURITIES AND EXCHANGE COMMISSION ( THE ) PURSUANT TO RULE 406 UNDER THE SECURITIES ACT OF 1933, AS AMENDED, GRANTING CONFIDENTIAL TREATMENT TOSELECTED PORTIONS . ACCORDINGLY, THE CONFIDENTIAL PORTIONS HAVE BEEN OMITTED FROM THIS EXHIBIT, AND HAVEBEEN FILED SEPARATELY WITH THE COMMISSION . OMITTED PORTIONS ARE INDICATED IN THIS EXHIBIT WITH