definiens: shall mean the gross sales price ac tually received by Licensee upon its sales of Licen sed Products to a third party, less ( a ) normal and cust omary rebates, and cash and trade discounts actuall y given, ( b ) amounts allowed or credited due to returns ( not to exceed the original billing or invoice amount ), and ( c ) to the extent billed separately on the invoice and pai d by the buyer : ( i ) sales, use and/or other excise taxes or duties actually paid, ( ii ) the cost of any packages and pa cking, ( iii ) insurance costs and outbound transport ation charges prepaid or allowed, and ( iv ) import and/or export d uties actually paid . In the event that Licensee sel ls or otherwise transfers a Licensed Product to an Affili ate for resale, the amount received by Licensee fro m such Affiliate shall not be included in Net Sales, but N et Sales shall include amounts received by such Aff iliate on resale of such Licensed Product, calculated on the same basis as Net Sales by Licensee . In addition, i n the event that Licensee exchanges Licensed Products for goods or services in a commercial barter transaction wit h a third party, Net Sales shall include the fair market valu e of such Licensed Products . For such purposes, fai r market value shall be determined by : ( a ) the selling price at which products of similar kind and quality, sol d in similar quantities, are then currently being offered for sa le by Symyx ; ( b ) when such products are not then cu rrently being offered for sale by Symyx, the average sellin g price at which products of similar kind and quali ty, sold in similar quantities, are then currently being offere d for sale by other like manufacturers ; ( c ) when su ch products are not currently being offered for sale by Symyx o r other like manufacturers, Symyx ’ cost of manufact ure, determined by generally accepted accounting princip les, plus Symyx ’ standard xxxx - up on similar produc ts