definiens: means the gross sales amount of all sales or leases of Licensed Products by Licensee, Affiliates or sublicensees to any distributors and/or customers minus any customary quantity, trade or cash discounts actually given, allowed returns or allowances given in lieu of allowed returns, freight and insurance, if separately itemized on the invoice and paid by the customer, and any value added, sales, use or excise taxes actually included in the invoice amount, provided, however, that no deductions will be taken for any other costs incurred in the manufacture, offering for sale, sale, distribution, shipment, promotion, advertisement, exploitation or commercialization of the Licensed Products, for any costs of collections or any uncollectible accounts, or for any other costs, expenditures, fees or expenses . For all Licensed Products used by Licensee as premiums to promote, market, sell and/or lease products or processes other than Licensed Products such premiums will be deemed to have been sold at Licensee 's customary sales price . Licensed Products will be considered when delivered, billed out, or invoiced, whichever comes fIrst In the cases of transactions not at and of transactions in which the Licensed Product is exchanged for other than a separate, entirely - money consideration, shall mean Fair Market Value