definiens: means the gross sales by GTI or its Affiliates or sublicensees attributable to Licensed Products determined by the gross selling price to the purc haser, including, if applicable, the value of all properties and services received in consideration of such sales of Licensed Products ( including, in the case of a licensed process, the amount payable as consideration for the use of such process and, where product is supplied for use in such process, the amount payable in respect of products supplied in such process calculated as if the same constituted a Licensed Product ), less only ( a ) discounts, including cash discounts, rebates, retroactive price reduct ions or allowances actually allowed or granted from the billed amount with respect to the Licensed Product in question ( provided that any discounts, rebates, and allowances based on overall purchases by the customer of the selling Party may be applied to r educe Net Sales only to the extent of the pro rata amount of such discounts or rebates attributable to the Licensed Products included in such overall purchases ), ( b ) credits or allowances actually granted upon claims, rejections or returns of Licensed Prod ucts, including recalls, regardless of the party requesting such, ( c ) freight, postage, shipping and insurance charges separately invoiced, stated or itemized and ( d ) taxes, duties or other governmental charges levied on or measured by the billing amount a s adjusted for rebates and refunds . If, after the failure of GTI to collect any receivable included within Net Sales for at least 120 days after the later of the shipment date or due date, GTI shall write -off such receivable as uncollectible, then Net Sale s for such quarter shall be reduced to reflect such uncollectible receivable ; provided that if such receivable shall thereafter be paid or otherwise satisfied the face amount thereof shall be added to Net Sales for the quarter in which so paid or satisfied . A sale of a Licensed Product includes the sale, transfer, exchange or other disposition, whether by gift or otherwise . Where a sale is deemed consummated by the gift or other disposition of Licensed Products for other than a selling price stated in cash, the term shall mean the average gross selling price billed by GTI or its Affiliate, as the case may be, in consideration of the sale of comparable Licensed Products during the three ( 3 ) month period immediately preceding such sale, without red uction of any kind . GTI shall be permitted to provide a reasonable number of samples as part of any promotional effort