definiens: shall mean the gross amount actually received by Lee ’s and its sublicensees on sales of Licensed Products, less : ( a ) credits or allowances, if any, actually granted ; ( b ) discounts actually a llowed ; ( c ) freight, postage, and insurance charges and add itional special packaging charges ; and ( d ) customs duties, and excises, sales, taxes, duties or other taxes i m posed upon and paid with respect to such sales ( exc luding what is commonly known as income taxes ) . In the cas e of any Licensed Product that contains or includes the Licensed Compound in combination with any other cli nically active product(s ) or ingredient(s ) that is not a Licensed Compound ( the ), whether pa ckaged together or in the same therapeutic formulation ( a ), Net Sales fo r such Combination Product shall be calculated by multiplying actual Net Sales of such Combination Pr oduct by the fraction A/(A+B ) where A is the averag e invoice price of the Licensed Product containing th e Licensed Compound only, if sold separately, and B is the average invoice price of the Other Product in t he Combination Product, if sold separately . If the Other Product in the Combination Product is not sold sepa rately, Net Sales for the purpose of determining royalties of the Combination Product shall be calcu lated by multiplying actual Net Sales of such Combination Product by the fraction A / C, where A is the average invoice price of the Licensed Product containing the Licensed Compound only, if sold sepa rately, and C is the average invoice price of the Combination Product . If neither the Licensed Produc t containing the Licensed Compound only nor the Other Product in the Combination Product is sold se parately, the Parties shall determine Net Sales for such Combination Product by mutual agreement based on th e relative contribution of the Licensed Product containing the Licensed Compound only and the Other Product to the Combination Product