definiens: means gross amount billed or invoiced b y or for the benefit of Buyer, its Affiliates, and its and their licensees and sublicensees to independent, unrelate d Persons in bona fide arm ’s length transactions wi th respect to sales of a Product, less the following deduction s, in each case to the extent actually incurred, al lowed and taken, paid, deducted from gross sales to determine net sales in accordance with GAAP and not otherwis e recovered, with respect to sale of such Product : [ * ] If a Product is sold in a country in combination wi th one or more other active ingredients that are no t the subject of this Agreement ( such other active ingredient bei ng referred to as an and such comb ination being referred to as a ), then the gross amount accrued for such Product in such country shall be calculated as follows : ( i ) If the Product and Other Product(s ) each are so ld separately in such country, Net Sales will be calculated by [ * ]