definiens: shall mean, in each calendar year during the term of this Agreement, the gross amounts received by [COMPANY] or its Affil iates in the case of sales by [COMPANY] or its Affiliates to Third Parties ( or to Affiliates that are end users ), or the gross amounts received by sublicensees of [COMPANY] or its Affiliates in th e case of sales by such sublicensees to Third Parties ( or to Affiliates that are end users ), for sales of Licensed Products to Third Parties ( or to Affiliates that are end users ) less the followin g amounts : ( a ) normal customary trade, quantity, cash and other discounts allowed and actu ally taken ; ( b ) allowances for credits granted for returns, rebates and the like ; ( c ) sale s, use, value added and similar taxes and duties paid ; and ( d ) packaging and handling fees an d prepaid shipping, freight and insurance