definiens: means [ * * * ] by LICENSEE for SALES of LICENSED PRODUCTS, LICENSED SERVICES, and LICENSED METHODS, less the sum of the following deductions where applicable : early payment, trade or quantity discounts ; sales, use, tariff, import / export duties or other excise taxes when included in gross sales ( including value added taxes ( ) to the extent that such vat is incurred and not reimbursed, refunded, or credited under a tax authority ), but not taxes based on net income derived from such sales ; transp ortation, packing and insurance charges ; and allowances or credits made for rejections, returns or uncollectable accounts . For purposes of calculating NET SALES, a SALE to a sublicensee for end use by the sublicensee will be treated as a SALE, and not as a sublicense generating SUBLICENSING INCOME . Furthermore, for purposes of calculating NET SALES associated with provision of LICENSED SERVICES, the amount received by LICENSEE for such LICENSED SERVICES shall be the portion of the gross amount received by L ICENSEE for such LICENSED SERVICES that is [ * * * ] to the contributions of the LICENSED PRODUCTS and/or LICENSED METHODS