definiens: shall mean the aggregate gross sales of any Produ ct invoiced to third parties in an arm ’s length transaction by QBI or their Affilia tes, less the following deductions ( to the extent t hat such deductions are actually shown on the relevant invoices to third - party customers ): ( a ) any tax, duty or other governmental ch arge on the import or export, sale or use of any ro yalty - bearing Product ( not including franchise tax or inc ome tax ) ; and ( b ) actual costs of transportation and insu rance if invoiced to the customer ; and ( c ) [ * ] deduction of [ * ] of the price invoiced for Products to cover all th e usual sales expenses such as charges or allowances given or normal trade discounts allowed or commissions paid in lieu of trade discounts as well as credits or allowances given or made on account of return or rejection of any royalty - bearing Product ; 1.12 shall mean any and all ( a ) patents, ( b ) pending p atent applications, including, without limitation, all provisional appl ications, continuations, continuations - in - part, divisions, reissues, renewals, and all patents gran ted thereon, and ( c ) all patents - of - addition, reiss ue patents, reexaminations and extensions or restorati ons by existing or future extension or restoration mechanisms, including, without limitation, suppleme ntary protection certificates or the equivalent thereof