definiens: means : ( a ) the gross amount billed by Licensee, its Affiliates, and Sublicensees for or on account of Sales of Patented Products, and, for clarity, to the extent that a Patented Product is labeled for a Patented Use and one or more additional uses that are not Patented Uses, only the gross amount billed for or on account of Sales of the Patented Product for the Patented Use shall be deemed to be Net Sales, and, for clarity, Sales for the one or more additional uses shall not be included in Net Sales ; 1774891 36580271_2 less the following amounts ( to the extent appropriately documented ) actually paid or otherwise recognized as a revenue reduction by Licensee, its Affiliates, and Sublicensees in effecting such Sale : ( i ) ( ii ) amounts repaid or credited by reason of rejection or return of applicable Patented Products ; reasonable and customary trade, quantity or cash rebates or discounts to the extent allowed and taken ; 2 CONFIDENTIAL TREATMENT REQUESTED ( iii ) amounts for outbound transportation, insurance, handling and shipping, but only to the extent separately invoiced in a manner that clearly specifies the charges applicable to the Patented Products ; ( iv ) taxes, customs duties and other governmental charges levied on or measured by Sales of Patented Products, to the extent separately invoiced, whether paid by or on behalf of Licensee, its Affiliates and Sublicensees so long as Licensee 's, its Affiliates and Sublicensee 's price is reduced thereby, but not franchise or income taxes, or any other tax of any kind whatsoever ; and ( b ) Specifically excluded from the definition of are the following : ( i ) any amounts billed, invoiced or received attributable to any Sale of any Patented Product between or among Licensee and any Licensee Affiliate and/or Sublicensee, unless the recipient of such transfer is the final purchaser, user or consumer of such Patented Product ; and ( ii ) any Sublicense Income