definiens: shall mean LICENSEE 's and 115 subhcensccs ' billings for sales of LICCllsed Products or Licensed Processes produced hereunder less Ihe sum oflhe following : ( a ) Discounts allowed in amounts customary in the trade, provided such discounts do flOt relate to unlicensed products or services ; ( b ) Sales . tariff duties and/or use tIDies directly imposed and with refcrencc 10 panieular sales ; ( cJ Outbound tmnspor1alion prcpaid or allowed and transportation iusunmce : ( d ) Packaging and freight charges ; ( e ) Amounts allowed or credlt,:d 011 rejcctious or returns ; and ( f ) Bnd debts and uncollectible receivables provided thai, in any calendar year, such deduction will not exceed [ four ) percent ( [ 4]% ) of the total billings for s.,les of Licensed Products and Licensed Processes sold in that year