definiens: shall mean gross sales of Licensed Products by Licensee or its sublicensee(s ), as the case may be, less taxes and tariffs ( by whatever name they may be designated ) imposed by governmental authorities on the manufacture, sale, importation, lease or storage of Licensed Products and actually paid by Licensee ( or its sublicensee(s ) ) ; packing and freight charges ( including insurance costs for transportation ) actually included in Licensee 's ( or its sublicensee'(s ' » invoices for Licensed Products ; and credits for returns, discounts, and allowances actually granted by Licensee ( or it sublicensee(s ) ) to customers for Licensed Products . In the event that a Licensed Product is disposed of in a transaction with a third party other than an anns length sale between unrelated parties, the transaction shall be treated and accounted for by Licensee and its sublicensees, as applicable, as a typical sale at the average gross sales price of the Licensed Product by Licensee or the sublicensee, as the case may be, in the market in which such transaction occurred