definiens: shall mean the gross invoice or contract price to third party customers for Finished Product . Finished Product used or consumed by Licensee or its Affiliates or Designees as part of the delivery of services to customers for which Licensee derives compensation shall be considered Net Sales at the gross invoice or contract price of like Finished DOCS # U4455 Execution copy 2 CONFIDENTIAL TREATMENT Product which are sold to customers . If Licensed Product is sold in combination with one or more active ingredients, Net Sales shall be calculated by multiplying Net Sales of the combination product by the £ i'action AI(A+B ) where A is the sales price of the Finished Product in the combination when sold separately and B is the total sales price of all other active ingredients in the combination when sold separately . If the Finished Product and the other active ingredients are not sold separately, the percentage of the total cost of the combination product attributed to Cost of Product shall be multiplied times the sales price of the combination product to arrive at Net Sales . For all Licensed Product used or consumed by others than Licensee, Licensee shall be entitled to deduct 5 % from Net Sales in lieu of all other deductions such as taxes, shipping charges, al!owances and the like prior to calculating royalties due