definiens: means ( a ) in the case where Licensee transacts a sale with an end user ( including anend user that is an Affiliate ), the invoice price to the end user of Products ( regardless of uncollectibleaccounts ) less any shipping costs, allowances because of returned Products, or sales taxes ; and ( b ) in the casewhere Licensee transacts a sale with a third party or an Affiliate for the purposes of enabling the third partyor Affiliate to directly or indirectly resell or distribute Products and where Licensee does not have the abilityto know the price an end user pays to third party or Affiliate, the average invoice price to the end user of thattype of Product during the applicable calendar quarter ( regardless of uncollectible accounts ) less anyshipping costs, allowances because of returned Products, or sales taxes ; and ( c ) in the case where Licenseetransacts a sale with a third party or an Affiliate for the purposes of enabling the third party or Affiliate todirectly or indirectly resell or distribute Products and where Licensee does have the ability to know the pricean end user pays to third party or Affiliate, the invoice price to the end user of Products ( regardless ofuncollectible accounts ) less any shipping costs, allowances because of returned Products, or sales taxes