definiens: means the total gross amount invoiced by Licensee and its Affiliates and ( regardless of whether and when such invoices are actually paid ) on the sa le of Licensed Products and Licensed Services to Th ird Parties ( including, without limitation, the provisi on of any product by Licensee and its Affiliates th at incorporates a Licensed Product or Licensed Service but for clarity excluding documented sponsored res earch and/or development activities, valued at the actual direct cost of such activities on a fully burdened basis ( including reasonable margin for overhead ) ), less t he following items, [ * * * ] : ( a ) insurance, handling and transportation charges actually invoiced ; ( b ) amounts repaid, credited or allowed for rejecti on, return or recall ; ( c ) sales or other excise taxes or other government al charges levied on or measured by the invoiced amount ( including, without limitation, value added taxes ) ; ( d ) brokerage, customs and import duties or charges ; and ( e ) normal and customary trade and quantity discoun ts ( including chargebacks and allowances ) and rebates which relate to the Licensed Products or Li censed Services