definiens: shall mean the gross invoiced sa les price for sales, leases, or other transfers of Licensed Products received by Licensee or its Affiliates for any Licensed Products to a final customer who will be an end user of the Licensed Product and is not an A ffiliate or Sublicensee, less ( to the extent appropriately documented ) the following amounts : ( a ) credits and allowances for price adjustment, re jection, or return of Licensed Products previously sold ; ( b ) trade, rebates, quantity and cash discounts to purc hasers allowed and taken ; ( c ) amounts for third party transportation, insurance, handling, or shipping charges to purchasers ; ( d ) taxes, tariffs, duties and other governmental c harges levied on or measured by the sale, transfer, transportation or delivery of Licensed Products ( in cluding any tax such as a value added or similar tax or governmental charge ), whether 7 absorbed by Licensee or paid by the purchaser so lo ng as Licensee ’s price is reduced thereby, but not franchise or income taxes of any kind whatsoeve r ; ( e ) when applicable, for any sale in which the Unit ed States government, on the basis of its royalty - free license pursuant to 35 USC Sec . 202(c ) to any Patent Right, requires that the gross sales price of any Licensed Product subject to such Paten t Right, be reduced by the amount of such royalty owed Licensor, the amount of such royalty