definiens: shall mean the amountS mvoiced on the sales of a product by a Party, its sublicensees and AFFILIATES to indepenc.ent, unrelated third parties in bona fide anI!.S ' length transactions, less the following dedue - ions properly documented actually allowed and taken by such third parties and not otherwise recovered by or reimbursed by the Party, its AFFILIATES or sublicensees : ( a ) trade, cash and quantity discounts, including charge backs ; ( b ) taxes on sales ( such as sales or use taxes ) to the extent added to the sales price and set forth separately as such in the total amount invoiced ; ( c ) freight, insurance and other transportation charges to the extent added to the sales prices and set forth separately as such in the total amount invoiced ; ( d ) amounts repaid or credited by reason of rejections, defects or returns, or because of retroactive price reductions, or due to govemmentallaws or regulations requiring rebates ; ( e ) import duties ; and means funher the amount of fair market value of all other consideration received by the Party, or its sublicensees or AFFILIATES in respect of the product, whether such consideration is in cash . payments in kind, exchange or other f ~ nns ; but does not mean sales of 6 the product between or among a pany and its sublicensees and/or AFFILIATES . In the event a product is sold in combination with other active components ( ), NET SALES for purposes of royalty payments on the Combination Products shall be calculated by multiplying the NET SALES of the Combination Product by the fraction AJ(A+B ), where A is the gross selling price of the product sold separately ( i.e., without the ether active components ) and B is the gross selling price of the . other active components . In the event that no such separate sales are made NET SALES of the Combination Product by CJ(C+D ) where C is the fully allocated cost of the product ( not including the other active components ) and D is the fully allocated cost of such other active components such costs being determined using generally accepted accounting procedures consistently applied