definiens: means the gross revenue invoiced and paid or give n to Licensee or its Affiliates for Licensed Products and/or Licensed Methods, which are sold, l eased, or otherwise disposed of by or for Licensee or any of its Affiliates, less ( to the extent appropri ately documented ) the following deductions, directl y attributable to the sale of such Licensed Product a nd / or Licensed Method : a ) normal or customary rebates and trade, cash and/or quantity discounts actually granted to purchases of a Licensed Product an d / or Licensed Method ; b ) bad debt expenses actually incurred ; c ) allowances or credits to third parties for price ad justments, rejections or returns ; d ) taxes, sales taxes, excise taxes, tariffs and dutie s applicable to sales of Licensed Product that the Licensee has to pay on such sales, but not franchis e or income taxes of any kind whatsoever ; e ) outbound transportation, handling, and insurance ch a rges invoiced, prepaid or allowed ; and f ) for any sale in which the United States government, on the basis of its royalty - free license to any Licensed IP, requires that the gross sales price of any Licensed Product or Licensed Method be reduced by the amount of such royalty owed Licensor or a Third Party, the amount of such royalty