definiens: means Gross Revenues actually received by Licensee or its Affiliates from a third party arising from a Commercial Sale of any Licensed Product, but excluding any Licensed Product furnished to any third party at - cost for research, testing and/or regulatory purposes, reduced by the following costs actually allowed and/or incurred Restated License Agreemen1 : OHRI & Verfo Therapeutics Maroh U.2010 Pago30f26 FATE-328 ( by Licensee or its MtiHates in relation to the Commercial Sale of Licensed Products, as appropriate, and as evidenced by written business records : ( a ) discounts, charge backs, returns, recaJJs, allowances for bad debts or uncollectible amounts and rebates ; ( b ) credits or refunds, not eKceeding the original or customary billing or invoice amount, for claims or returns ; ( c ) transportation insurance premiums ; ( d ) reasonable outbound freight and other transportation eKpenses ; . ( e ), discounts, in amounts customary in · the trade, for quantity purchases, cash payments, prompt payments, wholesalers, and distributors ; and ( f ) taKes including sales, use, turnover, value - added, eKcise, import, eKport, withholding and other taxes, duties, or tariffs imposed by a govenunent agency on such Commercial Sale and borne by Licensee or its Affiliates, eKcept tax related to income derived by Licensee or its Affiliate 's from such Commercial Sale