definiens: means the total of the gross invoice prices from the Final Sale of Product, or Licensed Method performed by Licensee or an Affiliate, less the sum of the following actual and customary deduction s where applicable : cash, trade or quantity discounts ; sales, use, tariff, import / exp ort duties or other excise taxes imposed on particular sales ( excepting value added taxes or income taxes ) ; transportati on charges, including insurance ; and allowances or credits to customers because of rejections or returns . Final Sale means the last sale within the control of Licensee or an Affiliate to an independent third party ( including without limitation to distributors and agents ) . If the Licensee or an Affiliate sells Licensed Products to a sublicense, an Affiliate or the Licensee for the recipient 'S end use ( and not for resale, clinical studies, clinical trials, or other research to promote commerciali zation ), then such sales will be considered a Final sale at the price nonnally charged to independent, unaffiliated third parties at the time of such end use sale or, if there is no such price, at the fair market value thereof at the time of such end use sale . Any sale of a Product by Licensee or an Affiliate to an Affiliate, the Licensee, or a sublicensee will not be considered a Final Sale where such sale is not for end use by Licensee, an Affiliate or a sublicensee