definiens: means, as to each Calendar Quarter, the gross amou nt billed by Licensee, its Affiliates or Sublicensees to Third Parties ( and not to Affili ates ) throughout the Territory for sales of the Lic ensed Product, [ * * * ] : ( a ) [ * * * ], ( b ) [ * * * ], ( c ) [ * * * ], ( d ) [ * * * ], and ( e ) [ * * * ], to the extent stated on the invoice as a separate item . All of the [ * * * ] from the gross amount billed of Licensed Products shall be determined in accord ance with GAAP . In the event that Licensee, its Affiliates or Sublicensees make any adjustments to [ * * * ] after t he associated Net Sales have been reported pursuant to this Agreement, the adjustments shall be reported and reconciled with respect to the period in which the adjustment is made and will be reflected in an appr opriate adjustment to the payment of any royalties that wer e or will become due for that period . In addition, Net Sales by Licensee hereunder are subject to the following : ( a ) In the case of [ * * * ] ; ( b ) In the case of any sale or other disposal of a Lic ensed Product by Licensee to an Affiliate, [ * * * ] ; ( c ) In the event of [ * * * ] as to the Licensed Product, Net Sales will be calculated with respect to sales of the Licensed Product by the [ * * * ] ; ( d ) If Licensee or its Affiliates or Sublicensees make a sale or other disposal of a Licensed Product to a customer in a [ * * * ] or as [ * * * ], the N et Sales of that Licensed Product shall be deemed t o be [ * * * ] ; and ( e ) [ * * * ]