definiens: means the gross amount received by the relevant Selling Entity for the Product sold to third partiesother than any other Selling Entity, less the Permitted Deductions, all as determined in accordance with the SellingEntity ’s usual and customary accounting methods consistent with the treatment of other branded prescriptionproducts commercialized by the applicable Selling Entity, which shall be in accordance with generally acceptedaccounting principles, including the accounting methods for translating activity denominated in foreign currencies intoUnited States dollar amounts . In the case of any sale of the Product between or among Selling Entities for resale, NetSales will be calculated as above only on the value charged or invoiced on the first arm’s - length sale thereafter to athird party . For the avoidance of doubt, in the case of any sale of the Product between or among Selling Entitieswhere a Selling Entity is an end - user of ( in such capacity, an ), and does not further sell, theProduct, Net Sales will be calculated on the value charged or invoiced to such Affiliate End User ; provided that use ofthe Product for clinical testing in which the cost of the Product is not reimbursed shall not make a Selling Entity orlicensee an Affiliate End User . If a Product is sold or otherwise commercially disposed of for consideration other thancash or in a transaction that is not at arm ’s length between the buyer of such Product and the applicable Selling Entity(other than with respect to Product supplied expressly for sampling purposes ), then the gross amount to be includedin the calculation of Net Sales shall be the amount that would have been received had the transaction been conductedat arm ’s length and for cash . Such amount that would have been received shall be determined, wherever possible, byreference to the average selling price of such Product in arm ’s length transactions in the relevant jurisdiction