definiens: shall mean the gross sales price billed, invoiced, or received ( whichever occurs first ) for sales, leases, or other transfers of Licensed Products received by Licensee, its Affiliates, its agents, or its Sublicensees for any Licensed Products to a final customer who will be an end user of the Licensed Product and is not an Affiliate or Sublicensee, less ( to the extent appropriately documented ) the following amounts : ( a ) credits and allowances for price adjustment, rejection, or return of Licensed Products previously sold ; ( b ) rebates, quantity and cash discounts to purchasers allowed and taken ; ( c ) amounts for third party transportation, insurance, handling or shipping charges to purchasers ; ( d ) taxes, duties and other governmental charges levied on or measured by the sale of Licensed Products, whether absorbed by Licensee or paid by the purchaser so long as Licensee 's price is reduced thereby, but not franchise or income taxes of any kind whatsoever ; ( e ) for any sale in which the United States government, on the basis of its royalty - free license pursuant to 35 USC Sec . 202(c ) to any Patent Right, requires that the gross sales price of any Licensed Product subject to such Patent Right, be reduced by the amount of such royalty owed Licensor, the amount of such royalty