definiens: means the gross receipts from sales or other disposition of a Licensed Product by Licensee and / orits Affiliates and/or its or their sublicensees to Third Parties less the following deductions that are directly attributableto a sale, specifically and separately identified on an invoice or other documentation and actually borne by Licensee, its Affiliates, or its or their sublicensees : * * * * . In the event consideration other than cash is paid to Licensee, itsAffiliates, or its or their sublicensees, for purposes of determining Net Sales, the Parties shall use the cashconsideration that Licensee, its Affiliates, or its or their sublicensees would realize from an unrelated buyer in anarm ’s length sale of an identical item sold in the same quantity and at the time and place of the transaction, asdetermined jointly by Licensor and Licensee based on transactions of a similar type and standard industry practice, ifany