definiens: shall mean the gross revenue accrued by Fuso or its Affiliates or Sublicensees for all Collaboration Pr oducts sold by Fuso and its Affiliates and Sublicenses in arm 's length sales to bona fide independent third parties, and for any and all services related to th e Collaboration Products performed by or on behalf of Fuso or its Affiliates and Sublicensees, less to the extent included in the invoice price : ( 1 ) ordin ary and customary trade discounts actually allowed ; ( 2 ) credits, rebates an d returns ( including, but not limited to, wholesaler and retailer returns ) ; ( 3 ) f reight, postage and duties paid for and separately identified on the invoice o r other documentation maintained in the ordinary course of business, and ( 4 ) excise taxes, other consumption taxes, customs duties and compulsory pa yments 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 con sideration received by Fuso or its Affiliates or permitted Sublicensees in resp ect of any grant of rights to make, use, sell or otherwise distribute Collaborati on Products, whether such consideration is in cash payment in kind, exchange or another form