definiens: shall meanf§.e gross revenues from sales of PRODUCT by ASTR4, its AFFILIATES or subdistributors less deductions for ", ( a ) transportation charges, including insurance ; ( b ) sales and excise taxes and duties and any other similar governmental charges imposed upon the production, importation, use or sale of PRODUCT, ( e.g., VAT ) ; ( c ) trade, quantity and cash discounts allowed and actually taken ; ( d ) allowances or credits to customers on account of rejection or return ot : PRODUCT or on account of retroactive price reductions affecting PRODUCT ; and ( e ) rebates and charge backs to the custome~ Notwithstanding the foregoing, the amounts described in ( a ) and ( b ) above shall be deducted only to the extent they are stated separately on the invoice and paid by the buyer . For the purposes of this C:.TE.\!p·O 154396.20 -2 - definition a " subdistributof ' does not include wholesalers and resellers of PRODUCT who do not engage in any marketing or promotion of the PRODUCT . ~lies between ASTRA, its AFFILIATES and its or their subdistributors for resale shall be excluded from the computation of NET SALES and the subsequent resale included within NET SALEU 1.8 shall mean all patents and patent applications ( including continuations, continuations - in - part, divisions, patents of addition, reissues, renewals, extensions and SPCs ) which are or become owned by \1VUS or [COMPANY] INC ., or to which [COMPANY] or [COMPANY] INC . has, now or in the future, the right to grant licenses and distribution rights, which generically or specifically claim PRODUCT, a process for manufacturing PRODUCT, an intermediate used in such process or a use of PRODUCT . With respect to any such patents or applications which vlVUS or vlVUS INC