definiens: : means the total gross receipts from sales or other dispositions of LicensedProducts by or on behalf of Licensee or its Affiliates or any sublicensee to unaffiliated ThirdParties for end use, less the following deductions that are documented as attributable to theLicensed Products : ( a ) costs actually incurred for transportation, including packing costs, freight out and insurance costs ; ( b ) rebates, trade, quantity and wholesaler and cashdiscounts in amounts customary in the trade to the extent actually granted ; ( c ) returns, chargebacks, credits and allowances actually granted ; and ( d ) sales, taxes or excise dutiesactually paid . No deductions shall be made for commissions paid to individuals, whether theyare with independent sales agencies or regularly employed by Licensee, or sublicensees andon its payroll, or for the cost of collections . Sales between or among Licensee and itsAffiliates or any sublicensees shall be excluded from the computation of Net Sales, exceptwhere such Affiliates or sublicenses are end users, but Net Sales shall include thesubsequent final sales to unaffiliated Third Parties by such Affiliates or sublicensees . In theevent consideration other than cash is paid to Licensee, its Affiliates or any sublicensees, forpurposes of determining Net Sales, the Parties shall use the cash consideration thatLicensee, its Affiliates or any sublicensees would realize from an unrelated buyer in an arm’slength sale of an identical item sold in the same quantity and at the time and place oftransaction, as determined jointly by the Parties based on transactions of a similar type andstandard industry practice, if any . Notwithstanding anything to the contrary herein, thecomputation of Net Sales shall not include sales of Page 6 / 31Page 6 / 31 Certain information has been omitted and filed separately with the Commission . Confidentialtreatment has been requested with respect to the omitted portions Licensed Products for early access programs, named patient programs, compassionate useprograms or similar uses