definiens: means, with respect to any CUBIST Product, the gross amount received by CUBIST, its Affiliates, Sublicensees, distributors or co -marketers for sale of CUBIST Product to an independent Third Party in a bona fide arms length transaction less deductions for : ( i ) trade, quantity and/or cash discounts, allowances and rebates actually allowed or given ; ( ii ) freight, shipping, insurance and other transportation expenses ( if separately identified in such invoice ) ; ( iii ) credits or refunds actually allowed for rejections, or defects of such CUBIST Product, outdated or returned CUBIST Product, or because of rebates or retroactive price reductions ; and ( iv ) sales, value -added, excise taxes, tariffs and duties, and other taxes directly related to the sale and except for excise taxes, only to the extent that such items are separately identified in such invoice . If a CUBIST Product is a Combination Product, then Net Sales shall be calculated by multiplying the actual Net Sales of such Combination Product by the fraction A/(A+B ) where A is the invoice price of the [COMPANY] Derivative or CUBIST Derivative if sold separately, and B is the total invoice price of the other active ingredient or ingredients in the combination, if sold separately . If, on a country -by - country basis, the other active ingredient or ingredients in the combination are not sold separately in said country, Net Sales for the purpose of determini ng royalties of the combination product shall be calculated by multiplying actual Net Sales of such combination product by the fraction A / C where A is the invoice price of the [COMPANY] Derivative or CUBIST Derivative if sold separately, and C is the invoice pr ice of the combination product