definiens: with respect to any Product means the gross sales ( i.e. gross invoice prices ) of such Productbilled by Sublicensee and its sublicensees, if any, to Third Party customers on all sales of a Product, and exclusive of inter - company transfer or sales, less the reasonable and customary deductions from such gross sales, including : ( a ) actual credited allowances to such Third Party customers for spoiled, damaged, outdated and returned Product andfor retroactive price reductions, ( b ) the amounts of trade, cash discounts and rebates, to the extent such discounts and rebates were not deducted bySublicensee at the time of invoice in order to arrive at the gross invoice prices, ( c ) all transportation, handling charges and freight insurance, sales taxes, excise taxes, use taxes or import / exportduties paid, and ( d ) all other reasonable and customary allowances and adjustments actually credited to customers whether during thespecific royalty period or not