definiens: shall mean the total gross amounts invoiced for sales of a LICENSED PRODUCT by or on behalf of LICENSEE, its AFFILIATES and SUBLICENSEES and from leasing, renting, or otherwise making a LICENSED PRODUCT or LICENSED PROCESS available to others for profit without sale or other dispositions, whether invoiced or not, less the following deductions, provided they actually pertain to the disposition of LICENSED PRODUCTS or LICENSED PROCESSES and are separately invoiced : ( a ) discounts, returns and allowances actually granted to customers ; ( b ) commissions actually paid to third - party distributors and other third - party sales agencies ; ( c ) sales, tariff duties and/or use taxes directly imposed and with reference to particular sales ; ( d ) outbound transportation prepaid or allowed and transportation insurance ; ( e ) amounts allowed or credited on returns ; ( f ) bad debt deductions actually written off during the accounting period ; and ( g ) packaging and freight charges