Can anyone explain of what the "net" is actually c

Can anyone explain of what the "net" is actually comprised? I don't know how it works in the software business but in the movie business, say, you famously want a piece of the gross. In those deals, the net comes after you subtract a good deal of profits in the form of distribution, advertising, salaries, etc. costs.

So, if we can 15% of the net going forward, after the sale of the patents is complete, what kind of percentage is that, in reality? Is it 15% of the total sales, or do they arrive at the net amount using some sort of similar accounting techniques?