definiens: means, with respect to any Synthetic Product, the net sales of such Synthetic Product by Synthetic or an Affiliate of Synthetic ( including w ithout limitation net sales of Synthetic Product to a non - Affiliate sublicensee but not including net sales b y such non - Affiliate sublicensee ), as determined in accordance with US GAAP as the gross amount invoiced on accoun t of sales of Synthetic Product less the usual and customary discounts as determined in accordance wit h US GAAP . In the case of any sale for value, such as barter or counter - trade other than in an arm ’s leng th transaction exclusively for cash, Net Sales shal l be deemed to be the net sales at which substantially similar quantities of the product are sold for cash in an a rm ’s length transaction in the relevant country . If Synthetic P roduct is sold to any third party together with oth er products or services, the price of such product, solely for pur poses of the calculation of Net Sales, shall be dee med to be no less than the price at which such product would be sold in a similar transaction to a third party not also purchasing the other products or services