definiens: N ~ t S.IQ~ means lhe total gross receipts for sales of]jcenscd Products and, for purposes of calculating the MllIlufoctunng Fee, Products, by or on behalf " fthe Company or its Affiliates or Company Sublicensees ( lIS applicable ), whether invoiced or not, less only the SWll of the fol.lowing : ( a ) usual trade discounts to cuslomers ; ( b ) sales, Illriff duties aodIO ( taxes dire<:tly imposed wid with reference 10 parlicular Mles ; ( c ) amounts allowed or credited on returns or rejections ; ( d ) bad debt deductions 1IC11I811y written olT during the accounting period ; ( e ) outbound tmnsportation prepaid or allowed and tmnsportation insurance ; and, however only lIS reganb the calculalion of royalties but not the Manufacturing Fcc, ( I ) sales commissions wid ( g ) packaging mid freight charges