definiens: means the gross revenue derived by LICENSEE andlor sublicensee(s ) from Licensed Product(s ), whether or not assembled ( and without excluding therefrom any components or subassemb lies thereof, whatever their origin and whether or not patent impacted ), less the following items but only insofar as they actually pertain to the disposition of such Licensed Product(s ) by LICENSEE or sublicensee ( s ), are included in such gross revenue, and are separately billed : ( a ) Import, export, excise and sales taxes, and custom duties ; ( h ) Costs of insurance, packing, and transportation from the place of manufacture to the customer 's premises or point of installation ; ( c ) Costs of installation at the place of use ; ( d ) Credit for returns, allowances, or trades ; and ( e ) Rebates or discounts actually paid to, credited to or mandated by any governmental agency ( or branch thereof ) or any third party payor