definiens: means the gross receipts from sa les or other disposition of a Licensed Product ( inc luding fees for services within the definition of ) by Licensee and/or its Affiliates and/or a ny Sublicensees to Third Parties less the following de ductions that are directly attributable to a sale, specifically and separately identified on an invoice or other docume ntation and actually borne by Licensee, its Affilia tes, or any Sublicensees : [ … * * * … ] . In the event consideration o ther than cash is paid to Licensee, its Affiliates, or any Sublicensees, for purposes of determining Net Sales, the Parties shall use the cash consideration that Licensee, its Affiliates, or any Sublicensees would realize f rom an unrelated buyer in an arm ’s length sale of a n identical item sold in the same quantity and at the time and place of the transaction, as determined jointly by Licensor and Licensee based on transactions of a similar type an d standard industry practice, if any