definiens: means gross amounts invoiced ( or otherwise owed to or received ) by MicroPortor its Affiliates, for the sale or other transfer to third parties of Royalty - Bearing Products, 2 including any System Components thereof, less the following items only to the extent they are actually paid : ( i ) salesor use taxes imposed upon particular sales ; ( ii ) import / export duties associated with particular sales ; ( iii ) transportationcharges incurred for shipment by a third party shipper ; and ( iv ) refunds for Royalty - Bearing Products returned by endcustomers or end users and reasonable and customary allowances ( including trade, quantity, prompt pay and cashdiscounts and any similar adjustments, including those granted on account of pricing adjustments or billing errors);and ( v ) rebates, reimbursements, fees, commissions ( not to exceed 20 % of the gross selling price ) or similarpayments actually made to wholesalers, distributors, customers or other Third Parties attributable to the sale ofRoyalty - Bearing Products ( but excluding subsidies for marketing, advertising, business development or otherpurposes ) ; in each case, to the extent the foregoing are separately stated on purchase orders, invoices or otherdocuments of sale, and are actually paid with respect to the applicable sale