definiens: shall mean, with respect to any Li censed Product, the gross sales price of such Licensed Product invoiced by Kite, its Affiliates, sublicensees or their respective Affiliates to cust omers who are not Affiliates ( or are Affiliates but are the end u sers of such Licensed Product ) in bona fide arms -l ength transactions, less, [ … * * * … ] such Licensed Product . If any sales of Licensed Products are made in trans actions that are not at arm ’s length, the gross amount for such Licensed Products to be included in the calcul ation of Net Sales [ … * * * … ] . Net Sales shall be determined from t he books and records of Kite or its Affiliates or Sublicensees, maintained in accordance with U.S. ge nerally accepted accounting principles, consistentl y applied, or in the case of Sublicensees, such similar accoun ting principles, consistently applied