definiens: shall mean ( a ) with respect to sales of End Products by PDL, the gross sales price received for such End Products by PDL, the gross sales price received for such End Products less the following items to the extent they are paid or allowed and included in the invoice price : ( i ) Usual trade discounts actually allowed : ( ii ) Packing costs ; ( iii ) Import, export, excise, sales taxes, and cu stoms duties ; ( iv ) Costs of insurance and transportation from the place of manufacture to the customer 's premises ; an d ( v ) Credit for returns, allowances, or trades ; and, ( b ) with respect to sales of End Products by a Sublicensee, the gross sales price received by the Sublicensee in respect of the sales of End Products, less such amounts for discounts, credits, transportation costs, taxes and other expenses as may be deductible by th e Sublicensee for purposes of the payments Sublicensee is obligated to make to PDL pursuant to the written agreement between PDL and the Sublicensee