definiens: with respect to any Product shall mean the amounts actually invoiced by [COMPANY] or its Affiliates from the sale of such Product to non - Affiliates, less the following amounts : ( i ) discounts, including cash discounts, or rebates actually allowed and taken, ( ii ) credits or allowances actually granted upon claims or returns regardless of the Party requesting the return, ( iii ) freight charges paid for delivery if separately invoiced to the buyer, and ( iv ) taxes or other governmental charges levied on or measured by the invoiced amount ( but not direct taxes on income ) whether absorbed by the billing or the billed Party ; provided that, with respect to any Product sold by [COMPANY] in a transaction in which any other product(s ) are also provided, the Net Sales for . the Product or Improved Product will be calculated by multiplying the actual Nct Sales of the combination product by the fraction ( N A + B ), where A is the invoiced price of such Product or Improved Product as if sold separately by [COMPANY] and B is the aggregate of the invoiced prices of each of the other product(s ) included in the combination product as if each such product was sold separately by [COMPANY] ; provided further that the amount deemed to be the invoice price for a product shall be the average amount invoiced in good faith by [COMPANY] for such product when sold individually over the prior twelve ( i 2 ) month period