definiens: shall mean the invoice price of Licensed Products sold by Collagen to unaffil iated third parties ( including sales made in connection with clinical trials ), less, to the extent included in such invoice price the total of : ( 1 ) ordinary and customary trade discounts actually allowed ; ( 2)credits, rebates and returns ( including, but not limited to, wholesaler and retailer returns ) ; ( 3 ) freight, postage, insurance and duties paid for and separately identified on the invoice or other documentation maintained in the ordinary course of business, and ( 4 ) excise taxes, other consumption taxes, customs duties and compulsory payments to governmental authorities actually paid and separately identified on the invoice or other documentation maintained in the ordinary course of business . Net Sales shall also include the fair market value of all other consideration received by Collagen in respect of Licensed Products, whether such consideration is in cash, payment in kind, exchange or another form