definiens: means the total gross amount invoiced by Licensee, its Affiliates and its Sublicensees ( regardless of whether and when such i nvoices are actually paid ) on the sale of Licensed Products and Licensed Services to Third Parties ( including, without limitation, the provision of any product by Licensee, its Affiliates or any of its Sublicensee that incor porates a Licensed Product or Licensed Service but for clarity excluding documented sponsored research and/or deve lopment activities, valued at the actual direct cos t of such activities on a fully burdened basis ( including rea sonable margin for overhead ) ), less the following i tems, as determined from the books and records of Licensee, its Affiliates or its Sublicensees : 5 CONFIDENTIAL ( a ) insurance, handling and transportation charges actually invoiced ; ( b ) amounts repaid, credited or allowed fo r rejection, return or recall ; ( c ) sales or other excise taxes or other g overnmental charges levied on or measured by the invoiced amount ( including, without limitation, val ue added taxes ) ; ( d ) brokerage, customs and import duties o r charges ; and ( e ) normal and customary trade and quantit y discounts ( including chargebacks and allowances ) and rebates which relate to the License d Products or Licensed Services