definiens: means the amount invoiced by [COMPANY], its Affiliates and/or Sublicensees for sales of Product to ThirdParties in arms - length transactions . Consideration for sales of Product for other than cash shall be valued at fair market valueat the time of final sale . Notwithstanding anything to the contrary herein, sale(s ) of Products by and between [COMPANY] and itsAffiliates and Sublicensees shall be excluded from Gross Sales and Net Sales, provided that any subsequent resale of suchProducts to a Third Party shall be included in Gross Sales and Net Sales . Notwithstanding the foregoing, Gross Sales shall notinclude amounts ( whether actually existing or deemed to exist for purposes of calculation ) for Products distributed for use inclinical trials or for promotional purposes, or for compassionate use except, for purposes of calculating Distributable Profits, to the extent monetary consideration is received for such Product