definiens: means the gross invoice price charged by, and the value of any other consideration ( if any ) owedto, Licensee and/or any Sublicensee for a Licensed Product Sold to a third party, less ( i ) an allowance only for thoseaccounts deemed uncollectible by Licensee ( or the Sublicensee, as applicable ) after diligent efforts to collect theamount owed, and ( ii ) the following items, but only to the extent that they actually pertain to the disposition of suchLicensed Product, and are included in the gross invoice price charged or other consideration owed : 1.13.1 Allowances or credits or refunds actually granted to customers for rejections, returns and prompt paymentand volume or trade discounts off of the gross invoice price ; 1.13.2 Freight, transport packing and insurance charges associated with transportation, to the extent identifiedseparately on a bill or invoice ; 1.13.3 Taxes, including Deductible Value Added Tax, tariffs or import / export duties based on Sales whenincluded in the gross invoice price, but excluding value - added taxes other than Deductible Value AddedTax or taxes assessed on income derived from Sales