definiens: shall mean the amount billed or invoiced on sales of Licensed Products or Licensed Processes less : ( a ) Customary trade, quantity or cash discounts and non - affiliated brokers ' or agents ' commissions actually allowed and taken ; ( b ) Amounts repaid or credited by reason of rejection or return ; ( c ) transportation, insurance, brokerage and handling charges paid or reimbursed by LICENSEE or its Affiliates ; ( d ) amounts withheld by foreign governments ; ( e ) tariffs, import / export duties, sales, use, value added and other excise or turnover taxes and other governmental charges imposed on the sale of Li­censed Products or Licensed Processes, the provision of services using Licensed Products or Licensed Processes, or on the production, impor­tation, exportation, use or distribution of Licensed Products or Licensed Processes ; ( f ) sales commissions ; and/or ( g ) bad debt deductions actually written off during the period