definiens: shall mean the total gross receipts for sales of Licensed Products or practice of LicensedProcesses by or on behalf of Audentes or its sublicensees, and from leasing, renting, or otherwise making LicensedProducts available to others without sale or other dispositions, whether invoiced or not, less returns or allowances, packing costs, insurance costs, freight out, taxes or excise duties imposed on the transaction ( if separately invoiced),and wholesaler and cash discounts in amounts customary in the trade to the extent actually granted . For avoidance ofdoubt, transfers of Licensed Products by Audentes to an academic institution only in the context of a collaborativeresearch or development agreement solely between Audentes and the academic institution will be excluded from thecalculation of Net Sales . No deductions shall be made for commissions paid to individuals, whether they are withindependent sales agencies or regularly employed by Audentes, or sublicensees and on its payroll, or for the cost ofcollections