definiens: is deleted in its entirety and replaced with the following : 1.18 means the GROSS CONSIDERATION received by LICENSEE, AFFILIATES, and SUBLICENSEES from the SALE ofLICENSED PRODUCTS, less the following items directly attributable to the SALE of such LICENSED PRODUCTS that are specificallyidentified on the invoice for such SALE and borne by the LICENSEE, AFFILIATES, or SUBLICENSEES as the seller:(a ) discounts, returns and allowances actually granted to customers;(b ) commissions actually paid to third - party distributors and other third - party sales agencies;(c ) sales, value added, use and other taxes and government charges actually paid, excluding income taxes;(d ) import and export duties actually paid;(e ) bad debt deductions actually written off during the accounting period;(d ) freight, transport, packing and transit insurance charges actually paid or allowed ; and(e ) other amounts actually refunded, allowed or credited due to rejections or returns, but not exceeding the original invoiced amount