definiens: means the gross revenue derived by Lic ensee or its Sublicensees from sales of Licensed Products and/or Licensed Services less the followin g items but only insofar as these items actually ar e documented in writing and pertain to the sale of su ch Licensed Products and Licensed Services are incl uded in such gross revenue and are separately billed : ( a ) import, export, value - added, use, turnover, exc ise and sales taxes, and custom duties ; ( b ) credit for returns, rejections, allowances, or trades or retroactive price reductions ; ( c ) customary trade, quantity and cash discounts an d rebates actually allowed, documented and taken ; 3 ( d ) cost of insurance, packing, and out bound trans portation ( prepaid or allowed ) of the Licensed Products and Licensed Services from the place of ma nufacture to the customer ’s location ; ( e ) wholesaler charge backs and discounts allowed a nd taken in amounts customary in the trade