definiens: means : The amount billed, invoiced, or received ( whichever occurs first ) by LICENSEE, itsAFFILIATES or their SUBLICENSES for sales, leases, or other transfers of LICENSED PRODUCTS, less : ( a ) customary trade, quantity or cash discounts and non - affiliated brokers ’ or agents ’ commissions actually allowedand taken ; ( b ) amounts repaid or credited by reason of rejection or return or the like ; ( c ) to the extent separately stated on purchase orders, invoices, or other documents of sale, taxes levied on and / orother governmental charges made as to production, sale, transportation, delivery or use and paid by or on behalf ofLICENSEE or SUBLICENSEES ; ( d ) reasonable charges for delivery or transportation provided by third parties, if separately stated ; and ( e ) reasonable allowances for uncollectible accounts, determined in accordance with generally accepted accountingpractices