definiens: means, with respect to a Licensed Product or Licensed Process, the total gross receiptsfrom ( A ) sales of such Licensed Product or provision or practice of such Licensed Process by or onbehalf of any Person within the Licensee Group to ( i ) a Person not within the Licensee Group, ( ii ) awholesaler or distributor who is not an Affiliate of Licensee for further resale or ( iii ) a Person within theLicensee Group that is the end user of such Licensed Product or Licensed Process ( i.e., such sale isnot for the purpose of resale by such Person within the Licensee Group to a Person not within theLicensee Group or a wholesaler or distributor who is not an Affiliate of Licensee for further resale ), or(B ) leasing, renting, or otherwise making such Licensed Product or Licensed Process available forcommercial use without sale or other dispositions to ( i ) a Person not within the Licensee Group, ( ii ) awholesaler or distributor who is not an Affiliate of Licensee for further resale or ( iii ) a Person within theLicensee Group that is the end user of such Licensed Product or Licensed Process ( i.e., such sale isnot for the purpose of resale by such Person within the Licensee Group to a Person not within theLicensee Group or a wholesaler or distributor who is not an Affiliate of Licensee for further resale ), ineach case ( A ) and ( B ) whether invoiced or not, less returns, allowances and rebates actually granted, packing costs, insurance costs, freight out, taxes or excise duties imposed on the transaction ( ifseparately invoiced ), and wholesaler and cash discounts in amounts customary in the trade . Nodeductions shall be made for commissions paid to individuals, whether they be with independentsales agencies or regularly employed by any Person within the Licensee Group, and on its payroll, orfor the cost of collections . Net Sales shall not be realized on the provision of Licensed Product orLicensed Process at cost ( or less ) for use in a clinical trial