definiens: means the revenue actually invoiced by Auspex or its Affiliates for the sale in the U.S., by Auspex or itsAffiliates to Third Parties that are not sublicensees of the selling party, of Products for which the deuterated pirfenidonecontained therein or the manufacture or use of such deuterated pirfenidone is claimed, at the time of sale, by a Valid Claim, less the following amounts, all as determined in accordance with U.S. generally accepted accounting principles as consistentlyapplied by Auspex and all to the extent relating to such U.S. sales of Products : uncollectible amounts or reasonable reservesaccrued therefor ( it being understood that any subsequent reductions in such accrual amounts due to collections in subsequentperiods shall be included in Net Sales when such reductions occur ), transportation charges, commissions, rebates, retroactiveprice reductions, discounts, credits, allowances ( including, without limitation, charge backs from wholesalers ), adjustments, insurance, and sales, 3.VAT, use and other taxes based on sales prices, but not including taxes assessed on income derived from such sales . For thepurpose of determining royalties due to Concert, Net Sales shall calculate Net Sales of Combination Products by multiplyingNet Sales of such Combination Product by a fraction A/(A+B ), where A is the sale price of the Product portion of suchCombination Product when sold separately and B is the sale price of the other Therapeutically Active ingredient(s ) in suchCombination Product when sold separately ; provided, however, that if the Product portion of such Combination Product orany of the other Therapeutically Active ingredients in such Combination Product is not then sold separately, then Auspexshall calculate Net Sales of such Combination Products by the fraction C/(C+D ), where C is the fair market value of theProduct portion of such Combination Product ( as determined by an independent expert mutually agreed upon by the Parties ifthe Parties are unable to mutually agree on such fair market value ) and D is the fair market value of the other TherapeuticallyActive ingredients in such Combination Product ( as determined by an independent expert mutually agreed upon by the Partiesif the Parties are unable to mutually agree on such fair market value )