definiens: means the gross amount billed or invoiced by AMBION or any of its Affiliates or Sublicensees to Third Parties ( including, without l imitation Distributors ) throughout the Territory fo r sales or other dispositions or transfers for value of Collab oration Products or the providing of Collaboration Services, less ( a ) allowances for normal and customary trade, quantity and cash discounts actually allowed and t aken, ( b ) transportation, insurance and postage charges, if p repaid by AMBION or any Affiliate or Xxxxicensee of AMBION and included on any such party ’s bill or inv oice as a separate item, ( c ) credits, rebates, retu rns ( including, without limitation, wholesaler and reta iler returns ), to the extent actually allowed, ( d ) sales, use and other consumption taxes similarly incurred to the e xtent stated on the invoice as a separate item, and ( e ) royalties paid to Third Parties under a license to ax xxxued or pending patent in the absence of which the miRNA Sequence in the Collaboration Product or Collaborat ion Service could not legally be sold or used . In a ddition, Net Sales are subject to the following : If AMBION or any of its Affiliates or Sublicensees effects a sale, disposition or other transfer of a Collaboration Product or provides Collaboration Services to a cus tomer in a particular country other than in an arms length transaction solely for monetary consideration, the Net Sales of such Collaboration Product or Collabor ation Service to such customer shall be deemed to be of such Collaboration Product o r Collaboration Service . For purposes of this subsect ion ( i ), shall mean the value t hat would have been derived had such Collaboration Product be en sold or Collaboration Service been provided as a separate product or service to another customer in the country concerned in an arms length transaction solely for monetary consideration . For avoidance of doubt, the provision of any Collaboration Product to a custom er for product evaluation purposes without any considerati on in the ordinary course of business shall not req uire the fair market value thereof xx xe included in Net Sal xx