definiens: shall mean the gross amount invoiced for all sales of Licensed Products by LICENSEE or its Sublicensees or for any practice of the Licensed Processes by LICENSEE or its Sublicensees less : 1.7.1 trade, quantity and cash discounts, allowed, incurred or actually taken ; 1.7.2 sales taxes directly related to the sale to the extent included in the gross invoice price ; 1.7.3 the portion of freight, postage and shipping insurance expenses paid by LICENSEE ; 1.7.4 value added tax, sales or turnover tax, or excise taxes or duties which are included in said invoiced amount ; 1.7.5 rebates accrued, incurred or paid to Federal Medicaid or State Medicare and amounts exactly repaid or credited by reason of rejections or the retum of Licensed Products ( due to recalls, dating or other reasons ) and retroactive deductions ; and 1.7.6 cost of export licenses and any taxes, fees or other charges associated with the exportation or importation of Licensed Products