definiens: means the total of the gross invoice prices from the Final Sale of Licensed Product to anindependent, unaffiliated third party or Licensed Method performed by Licensee, an Affiliate or a sublicensee, less thesum of the following actual and customary deductions where applicable : cash, trade or quantity discounts ; sales, use, tariff, import / export duties or other excise taxes imposed on particular sales ( excepting value added taxes or incometaxes ) ; transportation charges, including insurance ; and allowances or credits to customers because of rejections orreturns . Final Sale means the sale which is the last act of infringement of Regents ’ Patent Rights within the control ofLicensee, an Affiliate or sublicensee, regardless of whether Licensee, an Affiliate or sublicensee had control over priorinfringing acts . For purposes of calculating Net Sales, any distribution or transfer among the Licensee, an Affiliate orsublicensee for end use by the Licensee, an Affiliate or sublicensee ( which event is the last act of infringement ofRegents ’ Patent Rights ) will be considered a Final Sale at the price normally charged to independent, unaffiliated thirdparties