definiens: shall mean the gross amo unt billed by Licensee from the sale, license, leas e or other conveyance of the Royalty - Bearing Product to third parties, less the following costs actually incurred by Licensee as an element of such sales : transportatio n, special packing and crating charges, insurance, custom duties, amounts repaid or credited by reason of rej ection or return, and any taxes or other government al charges levied on the production, sale, transportation, del ivery or use of a Royalty - Bearing Product, which is paid by or on behalf of Licensee . The transfer by Licensee of Royalty - Bearing Products to a Corporate Affiliate f or such Affiliate ’s own use shall be included within Net Pr oceeds of Sale, and such sales shall be reported fo r royalty purposes using the average unit price for each such Royalty - Bearing Product received by Licensee durin g the reporting period from all third party end users the reof