definiens: shall mean ( I ) the amount invoiced on account of sale of Products by LICENSEE to thirdparty purchasers or users of Products that are not Sublicensees or Affiliates of LICENSEE, less, if and to the extentappropriately documented, ( a ) cash discounts to purchasers allowed in amounts customary in the trade, ( b ) amountsfor transportation, insurance or shipping charges to purchasers, ( c ) credits for returns, allowances or trades, ( d ) taxesand duties levied on the sale of Products, whether absorbed by Licensee or paid by the purchaser and ( e ) allowancesor reserves for bad debt taken or established in accordance with generally accepted accounting principles, and ( II ) allroyalties received by LICENSEE from Sublicensees in connection with sales of Products by such Sublicensees . Inthe event that a Product is sold as a component of a Bundled Product, then Net Sales shall be determined bymultiplying the Net Sales of the Bundled Product by the fraction A/(A+B ) where A equals the average selling price ofsuch Product sold separately in finished form and B equals the aggregate average selling price of the relevant otherproduct(s ) included in such Bundled Product sold separately in finished form, in each case in the relevant country inwhich sales of such Bundled Product were made . In the event that no separate sale of such Product is made in therelevant country in which the sale of such Bundled Product was made and that there are separate sales of therelevant other product(s ) included in such Bundled Product in the relevant country in which the sale of such BundledProduct was made, then Net Sales shall be determined by multiplying the Net Sales of the Bundled Product by thefraction ( E – B)/E, where E equals the average selling price of the Bundled Product for the country in which saleswere made . In the event that no separate sale of either such Product or the relevant other product(s ) is made in therelevant country in which the sale of such Bundled Product was made, then Net Sales shall be determined bymultiplying the Net Sales of the Bundled Product by the fraction C/(C+D ), where C equals the fully absorbed cost ofmanufacturing such Product and D equals the full absorbed cost of manufacturing the relevant other product(s )