definiens: means, as to each calendar quarter, the gross invo iced sales prices charged for the Licensed Product sold by or for [COMPANY] or its Affi liates or its or their sublicensees to independent, unaffiliated third parties ( in each case, who are not sublicense es ), after deduction ( if not already deducted in th e amount invoiced ) of the following items recorded by Kedrio n or such Affiliates or sublicensees during such ca lendar quarter with respect to sales of the Licensed Produ ct regardless of the calendar quarter in which such sales were made, provided and to the extent that such items ar e incurred or allowed and do not exceed reasonable and customary amounts in the market in which such sales occurred : ( a ) customary rebates to the extent actually allowed an d taken ; ( b ) transportation charges to the extent separately sta ted on the invoice and included in the computation of gross sales, including air freight a nd insurance ; ( c ) sales, use, excise or ad valorem taxes ( to the exte nt borne by [COMPANY] and separately stated on the invoice and included in the computati on of gross sales ) ; ( d ) customary promotional, cash, trade or volume discou nts to the extent actually allowed and taken ; and ( e ) actual credits for pricing adjustments