definiens: means the cost of LICENSED SERVICE provided, or the invoice prices for SALES or, ifLICENSED INVENTIONS are not sold but otherwise disposed of, the selling price at which products of similar kind andquality, sold in similar quantities as LICENSED INVENTIONS, are being offered for sale by the Licensee . Where suchLICENSED PRODUCTS or LICENSED SERVICES are not currently being offered for sale by the Licensee, the SALESPRICE for purposes of computing royalties is the average selling price at which products of similar kind and quality, soldin similar quantities, are then currently being offered for sale by other companies . If such products are not currently soldor offered for sale by others, then the SALES PRICE, for purposes of computing royalties, is the Licensee 's cost ofmanufacture determined by the Licensee 's customary accounting procedures, plus the Licensee 's standard mark - up