definiens: shall mean total payment actually received by LICENSEE and its Affiliates for sales, transfers, leases and other dispositions of Licensed Product, in the Territory, less ( i ) packaging and freight, ( ii ) all trade, quantityand cash discounts actually granted on Licensed Products, ( iii ) all credits and allowances actually granted onLicensed Products due to returns, rejections, billing errors, and retroactive price reductions, ( iv ) duties actually paid onLicensed Products ; ( v ) actual taxes and other governmental charges levied on the sale, transportation or delivery ofthe Licensed Product, e.g., VAT, excise, sale and use taxes, and equivalent taxes, but excluding income taxesactually paid on License Products and ( vi ) reasonable quantities of samples for testing purposes, such as for researchand development ( ) and regulatory process . Licensed Product shall be considered sold when payment isactually received . No deductions shall be made for commissions paid to individuals or employees of LICENSEE, northe cost of collection . Notwithstanding the foregoing, for the purposes of this definition, the transfer of a LicensedProduct by LICENSEE or one of its affiliates to another affiliate of LICENSEE or to a sublicensee for resale is not asale and is not included in Net Sales . In such cases, Net Sales will be determined based on the total paymentactually received by LICENSEE or such affiliate in respect of the sale of the Licensed Product to an unrelated thirdparty