definiens: shall mean : ( i ) the gross amount billed or invoiced, or if no such bill or invoice is issued the amount received, whichever is greatest, by Company and its Affiliates and Sublicensees for or on account of Sales of Products and Processes ; ( ii ) less the following amounts : ( A ) to the extent documented and actually paid or incurred by Company, its Affiliates or Distributors or credited against amounts received by them in effecting such Sale : 1 . amounts repaid or credited by reason of rejection or return of applicable Products or Processes ; 2 2 . reasonable and customary trade, quantity or cash rebates or discounts to the extent allowed and taken ; 3 . amounts for outbound transportation, insurance, handling and shipping, but only to the extent separately invoiced in a manner that clearly specifies the charges applicable to the applicable Products ; and 4 . taxes, customs duties and other governmental charges levied on or measured by Sales of Products or Processes, to the extent separately invoiced, whether paid by or on behalf of Company so long as Company ’s price is reduced thereby, but not franchise or income taxes of any kind whatsoever