definiens: means the total of the gross invoic e prices of Licensed Products sold by LICENSEE, its Sublicensees, or Affiliates, or any combination the reof, less the sum of the following actual and cust omary deductions where applicable and separately listed : ( a ) cash, trade, or quantity discounts ; ( b ) chargeb acks and rebates, including without limitation, chargebacks payable to wholesalers for goods sold under custome r contracts and rebates payable in connection with go vernment programs or other third party payors ; ( c ) sales, use, tariff, import / export duties or other excise t axes imposed on particular sales ( except for value- added and income taxes imposed on the sales of Product in for eign countries ) ; ( d ) wholesale service and transpor tation charges ; and ( e ) credits to customers because of re jections or returns . For purposes of calculating Ne t Sales, transfers by LICENSEE to a Sublicensee or an Affili ate of Licensed Product under this Agreement for ( i ) end use ( but not resale ) by the Sublicensee or Affiliat e shall be treated as sales by LICENSEE at list pri ce of LICENSEE, or ( ii ) resale by a Sublicensee or an Aff iliate shall generate a royalty based upon the Subl icensee ’s or Affiliate ’s Net Sales price as calculated above