definiens: means the total of the gross invoice prices of Licensed Products sold or leased by LICENSEE, Sublicensee, Affiliate, or any combination thereof, less the sum of the following actual and customarydeductions where applicable and separately listed : cash, trade, or quantity discounts ; sales, use, tariff, import / export duties or other excise taxes imposed on particular sales ( except for value - added and income taxesimposed on the sales of Licensed Product in foreign countries ) ; transportation charges ; or credits to customersbecause of rejections or returns . For purposes of calculating Net Sales, transfers to a Sublicensee or an Affiliateof Licensed Product under this Agreement for ( i ) end use ( but not resale ) by the Sublicensee or Affiliate shall betreated as sales by LICENSEE at list price of LICENSEE, or ( ii ) resale by a Sublicensee or an Affiliate shall betreated as sales at the list price of the Sublicensee or Affiliate