definiens: or shal l mean, for the first calendar quarter after the CD S Profitability Date and for any calendar quarter the reafter, Net Sales by CDS, and/or CDS Sublicense Re venue actually received by CDS, for a Product in that cal endar quarter minus the CDS Product Costs for such Product in that calendar quarter ; provided that in the even t any portions of the CDS Product Costs are already included in arriving at CDS Sublicense Revenue, such portions o f the CDS Product Costs shall be excluded from the above calculation to determine the CDS Net Income or CDS Net Losses . To the extent Net Sales and/or CDS Sublicense Revenue actually received by CDS exceed the CDS Product Costs for the relevant calendar qua rter, such amount of difference shall be deemed and to the extent CDS Product Costs exceed Net Sales and/or CDS Sublicense Revenue actually receiv ed by CDS for the relevant calendar quarter, the am ount of such difference shall be deemed F or clarification, with respect to calculating CDS N et Income for any unit of 3 CONFIDENTIAL TREATMENT REQUESTED Product, the Manufacturing Cost incurred to manufac ture such unit shall be deemed to be incurred in th at country and quarter in which such unit is sold