definiens: means the gross consideration invoiced or receive d by Licensee or any of its Affiliates or Sublicensees ( including all sub - Subli censees ) for Sales of Licensed Product ( including a ny cash amounts plus the fair market value of any othe r forms of consideration ), less the following deductions ( to the extent included in and not alrea dy deducted from the gross amounts invoiced or otherwise charged ) to the extent reasonable and cus tomary : 1.42.1 trade discounts, including trad e, cash and quantity discounts or rebates, credits or refunds ; 1.42.2 allowances or credits actually granted upon claims, returns or rejections of produ cts ; 1.42.3 charges included in the gross s ales price for freight, insurance, transportation, postage, handling and any other charges relating to the Sale, transportation, delivery or return of such Licensed Product ; 1.42.4 customs duties, sales, excise a nd use taxes actually paid in connection with the transportation, distribution, use or Sale of such L icensed Product ( but excluding what is commonly known as income taxes ) ; 1.42.5 bad debt expense and amounts ac tually written off by reason of uncollectible debt not to exceed [ * ] of the Net Sales of Licensed Product