definiens: means ( a ) the gross invoice price charged and received by Licensee for a LicensedProduct or Licensed Service, and/or the fair market value of any other consideration received by Licensee fora Licensed Product or Licensed Service, or ( b ) in those instances where the Licensed Product or LicensedService is combined in any manner with any other product or service, the gross invoice price charged andreceived by Licensee for the combined product or service, and/or the fair market value of any otherconsideration received by Licensee, less the following items, but only to the extent that they actually pertainto the disposition of such Licensed Product or Licensed Service, and are separately billed : ( a ) allowances actually granted to customers for rejections, returns, or prompt payment orvolume discounts ; ( b ) freight, transport packing, or insurance charges associated with transportation ; ( c ) taxes, including Deductible Value - Added Tax, tariffs or import / export duties based on Saleswhen included in the gross invoice price, but excluding value - added taxes other thanDeductible Value - Added Tax ; means value - added tax only tothe extent that such value - added tax is actually incurred and is not reimbursable, refundable, or creditable under the tax authority of any country ; [ … * … ] = CERTAIN CONFIDENTIAL INFORMATION CONTAINED IN THIS DOCUMENT, MARKED BY BRACKETS, HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSIONPURSUANT TO RULE 406 OF THE SECURITIES ACT OF 1933, AS AMENDED