definiens: shall mean the gross amount invoiced and collected by or on behalf of the Company, its Affiliates and licensees ( in each case, the ) on the sale of Products ( whether made before or after the First Commercial Sale of the Product)and / or received as L icense Receipts, less the following : ( a ) customary trade, quantity, or cash discounts to the extent actually allowed and taken ; ( b ) amounts repaid or credited b y reason of rejection or return of Products ; ( c ) to the extent separately stated in the invoices, all taxes or oth er governmental charges levied on the production, sale, transportat ion, delivery, or use of a Product which is paid by the Invoicing Entity ; ( d ) 50 % of any commissions paid to third pa rties for the generation of sales, provided that th e royalty payable to [COMPANY] shall not, in any event, be reduce d to less than 50 % of the Royalty Payments specifi ed in this Agreement ( agreements and documents related thereto shall be provided to [COMPANY] upon request ) ; ( e ) to t he extent separately stated in the invoices, reasonable freig ht, insurance and handling charges ; and ( f ) any gov ernment mandated rebates