definiens: means the total o f the gross invoice prices of Licensed Products sold by LICENSEE, Affiliates, or Sublicensees, less the sum of the following actual and customary deductions where applicable and separately listed, cash, trade, or quantity discounts ; sales, use, tariff, import / export duties or other excise taxes imposed on particular sates ( except for value -added and income taxes imposed on the sales of Licensed Products in foreign countries ) ; transportation charges ; or credits to customers because of rejections or returns . For purposes of calculating Net Sales, transfers by LICENSEE to a Sublicensee or an Affiliate of Licensed Products under this Agreement for ( i ) end use ( but not resale ) by such Sublicensee or Affiliate shall be treated as sales by LICENSEE at list price of LICENSEE, or ( ii ) resale by such Sublicensee or Affiliate shall be treated as sales at the list price of such Sublicensee or Affiliate