definiens: means gross revenues received by a Licensee on the sale of any Product asrequested in the applicable license agreements as reported to Access or [COMPANY] . There shall not be any imputed gross revenuefor samples, free goods or other marketing programs whereby any Product is given away to induce sales thereof . For purposesof determining Licensee Net Sales, a sale shall be deemed to have occurred when the sale is invoiced or when a Product isdelivered, whichever occurs first . In the case of the transfer or sale of a Product by the Licensee to an Affiliate, distributor orsubdistributor of the Licensee for sales by such Affiliate, distributor or subdistributor, Licensee Net Sales shall be based uponthe greater of the total invoice price charged by the Licensee to such Affiliate, distributor or subdistributor or the totalinvoice price charged by such Affiliate, distributor or subdistributor to its customers . Licensee Net Sales for countries outsidethe U.S. shall be calculated by converting to U.S