definiens: means the gross amount set forth on the invoice relating to any Sale of a Licensed Product, less(a ) discounts actually allowed, ( b ) rebates, price reductions, rebates to social and welfare systems, chargebacks, government mandated and similar rebates, ( c ) credits for claims, allowances, retroactive price reductionsor returned goods, ( d ) prepaid freight and insurance, ( e ) customs duties, sales taxes or other governmentalcharges actually paid in connection with such Sale ( but excluding income tax ) . Where a Licensed Product is notused, transferred or exchanged For Value, the Net Sales will be the net invoice price of products of similar kindand quality, sold or transferred For Value 2 of 27Confidential Treatment Requested at similar quantities, currently being offered by the Licensee, a Sublicensee or by other manufacturers . Wherethere is no comparable sale or transfer For Value, the Net Sale will be the Licensee ’s or Sublicensee ’s cost ofmanufacture, determined by the Licensee ’s or Sublicensee ’s customary accounting procedures, plus apercentage commensurate with industry standards as mutually agreed upon between the Parties at the time ofidentification