definiens: shall mean the invoice prices of L icensed Products sold by [COMPANY] or Affiliates ( or [COMPANY] or Affiliates ) to unaffiliated third parties ( inclu ding sales made in connection with clinical trials unless exempt under 35 U.S.C. 271(e)(1 ) ), less, to the extent inc luded in such invoice price the total of : ( 1 ) ordin ary and customary trade, quantity or cash discounts actuall y allowed ; ( 2 ) credits, rebates and returns ( includ ing, but not limited to, wholesaler and retailer returns ) ; ( 3 ) f reight, postage, insurance, transportation and duti es paid for and separately identified on the invoice or other docum entation maintained in the ordinary course of busin ess, and ( 4 ) sales, use, tariff and other excise taxes, othe r consumption taxes, customs duties and compulsory payments to governmental authorities actually paid and separate ly identified on the invoice or other documentation maintained in the ordinary course of business . Net Sales shall also include the fair market value of a ll other consideration received by [COMPANY] ( or [COMPANY] ) i n respect of Licensed Products, whether such consid eration is in cash, payment in kind, exchange or another form