definiens: shall mean the aggregate United States dollar equivalent of gross revenues paid LICENSEE, its AFFILIATES and sublicensees from or on account of the sale or distribution of LICENSED PRODUCTS to third parties who are not AFFILIATES of LICENSEE, less a provision, determined under generally accepted accounting princ iples in the United States for, first, shipping, handling, trade, cash, prompt payment and/or quantity discounts or rebates ( other than price discounts granted at the time of invoicing and which are included in the determination of gross revenues from sales ) ; and, second, credits or allowances, if any, actually made or granted ( prospectively or retroactively ) on account of price adjustments, recalls, rejection or return of, or on account of uncollectible amounts on, LICENSED PRODUCT previously sold, including Medicare or other similar rebates or discounts ; and, third, credits or allowances given or m ade for wastage replacement or indigent patient programs ; 2 < PAGE > NET SALES shall not include any transfer between LICENSEE, its AFFILIATES or sublicensees, on the one hand, and any of their AFFILIATES or sublicensees, on the other hand, for resale, but shall include the resale price to a third party payable to such AFFILIATES or sublicensees