definiens: means the total gross receipts invoiced by Genable, its Affiliates, licensees and sublicenseesfor sales, including transfers of Licensed Products to others for value or making Licensed Productsavailable to others for value, of Licensed Products by or on behalf of Genable, its Affiliates, licensees orsublicensees, less : ( a)sales returns and allowances actually given to third parties, including, trade, quantity and cashdiscounts and other adjustments ( retroactive or otherwise ), including, but not limited to, thosegranted on account of price adjustments, billing errors, rejected goods, damaged or defectivegoods, recalls, returns, rebates, stocking allowances, reimbursements or similar payments actuallymade to customers, wholesalers or distributors, provided however that any discretionary rebates, discounts, adjustments or similar payments shall be commercially reasonable and consistent withstandard industry practices ; ( b)insurance and freight charges and transportation costs actually paid to third parties for theshipment of Licensed Products ; ( c)customs or excise duties, sales tax, consumption tax and other taxes ( except income taxes ) orduties relating to sales of Licensed Products to third parties that are actually paid by Genable ; and ( d)invoiced amounts that are subsequently written off as uncollectible, provided that if any suchamounts are collected after having been written off, such amounts shall thereupon be reincluded inNet Sales