Gross Sales" means the sum (without duplication) of the receipts and receivables from all business conducted on or from the Em Sherif outlet including orders received at or dispatched from the Em Sherif outlet in any manner whatsoever by the Franchisee, without reserve or deduction for uncollected or uncollectible accounts (the full selling price or charge being considered to be received when a sale is made or services rendered, irrespective of when payment is made), and whether the orders, no matter how communicated, are received on the Em Sherif outlet and executed on or from the Em Sherif outlet or elsewhere or received ." elsewhere and executed on or from the Em Sherif outlet. \!ithout restricting the generality of the foregoing, the following provisions shall apply in the computation of Gross Sales: