definiens: means the gross payments and other consideration ( whether cash or non - cash ) accrued or received ( net of product returns ) in a Reporting Period in consideration for provision by LICENSEE, Sublicensees, and Affiliates of Liccnscd Product(s ) to customers, including but not limited to : fees or other consideration for sale, license, or lease of Licensed Produet(s ), or other st - Tvice or product fees otherwise rdatpA in any way to Licensed Product(s ) . TIDs definition includes all amounts for installation ) products, maintenance, andlor other services provided in conjunction with Licensed Product(s ), Where a sale ) gift ) usc, or other disposition of a Licensed Product is transacted for value other than cash, the teJin shall mean, per unit of said Licensed Product, the fair market value of said Licensed Product as evidenced by the retail price reallzed for sales of comparable Licensed Product during the immediately precedjng three ( 3 ) month period, For avoidam',e of doubt, Licensed Products provided in an amount that is customary in the industry 10 hospitals, physicians, researchers, clinical research organizations, and oth\;;rs at 110 charge or at a discount for purposes including sales promotion and product testing and evaluation shall not be considered a transaction " for value other than cash . '1 Quarterly Gross Receipts excludes the follmving items as separately charged and enumerated on an invoice to cllstomers : packing, transportation and insurance charges ; and import, export, excise, sales, USc and value added taxes, and customs duties . Sales of Licensed Products by a Sublicensee under a Sublicense shall be treated as Quarterly Gross Receipts for payment of the royalty specified in Article 4.2 . ) and aIlY income to LICENSEE from the Sublicense in excess of this amount shall be excluded from Quarterly Gross Receipts hereunder