definiens: means the gross amount invoiced for any sale of any Product by Miragen or any of its Affiliates or Sublicensees ( a ), to a person or entity other than a Selling Person o r any of its Affiliates or Sublicensees, less the followi ng deductions, in each case to the extent specifica lly related to the Product and taken by the Selling Per son or otherwise paid for or accrued by the Selling Person : ( a ) [ * ] ( b ) [ * ] ( c ) [ * ] ( d ) [ * ] ( e ) [ * ] ( f ) [ * ] ( g ) [ * ] Sales of Products between Miragen, its Affiliates a nd Sublicensees for resale, [ * ], shall not be included within Net Sales . Disposition of Products for use in clinical trials or as samples shall not be included in the calculation of Net Sales