definiens: means the gross revenues received by Licensee, its Affiliate, or Sublicensees from or on account ofa sale or other disposition of Licensed Products or the performance of Licensed Services, less ( a ) customarytrade, quantity or cash discounts to the extent actually allowed and taken ; ( b ) amounts repaid or credited byreason of rejection or return ; ( c ) to the extent separately stated on purchase orders, invoices, or otherdocuments of sale, any taxes or other governmental charges levied directly on the production, sale, transportation, delivery, or use of a Licensed Product or performance of a Licensed Service, which is paid by oron behalf of Licensee, its Affiliates or a Sublicensee ; and ( d ) to the extent separately stated on purchase orders, invoices or other documents of sale outbound transportation costs prepaid or allowed and costs of insurance intransit . No deductions shall be made for [ * * * ] . Net Sales shall occur on the date of billing for a Licensed Productor Licensed Service . Reasonable and customary quantities of samples of Licensed Products or relatedperformance of Licensed Services by Licensee, its Affiliates or Sublicensees at cost or less for marketing, charitable care or clinical trials shall not be included in any calculation of Net Sales . Any Licensed Product soldor otherwise disposed or Licensed Service performed for other property ( e.g., barter ) or other than in an arm’slength transaction shall be deemed invoiced at fair market value . In the case of Combination Products, NetSales shall mean the gross amount invoiced by the Licensee, its Affiliates or Sublicensees for CombinationProducts, less the deductions set forth above in this definition, multiplied by a proration factor that is determinedas follows : if all active ingredients or Active Components of the Combination Product were sold separatelyduring the same or immediately preceding Reporting Period, the proration factor shall be determined by theformula [ * * * ]