definiens: means gross revenues received by Access on the sale of any Product less ( a ) trade discounts actually allowed ; and ( b ) when borne by Access in connection with the sale, transportation and handling charges ; sales, use and excise taxes ; import duties, tariffs or other governmental charges ; and credits for claim or allowances, retroactive price reductions, refunds, returns, and recalls . There shall not be any imputed gross revenue for samples, free goods or other marketing programs whereby the Product is given away to induce sales thereof . For purposes of determining Net Sales, a sale shall be deemed to have occurred when the sale is invoiced or 2 when the Product is delivered, whichever occurs first . In the case of the transfer or sale of Product by Access to an Affiliate or distributor of Access for sales by such Affiliate or distributor, Net Sales shall be based upon the greater of the total invoice price charged by Access to such Affiliate or distributor or the total invoice price charged by such Affiliate or distributor to its customers . Net Sales for countries outside the u. S. shall be calculated by converting to U.S. currency using the exchange rate in effect on the last business day of each month as published in the Wall Street Journal