definiens: means:(a ) The gross receipts received by Licensee, Licensee ’s Affiliates, or Sublicensees from the use, sale, lease, or othertransfer or disposition ( including, without limitation, the performance of services utilizing the Licensed Technology ) to anindependent third party who is not a sublicensee or an Affiliate of a Party or Sublicensee ( hereinafter ) of a LicensedProduct, less the following deductions ; provided they actually pertain to the Sale of Licensed Products and are separatelyinvoiced:(i ) refunds actually given in connection with the Sale in amounts customary in the trade for quantity purchases, cashpayments, and prompt payments;(ii ) refunds actually given for Licensed Products that are rejected, returned, or destroyed by customers;(iii ) sales, tariff duties and/or use taxes directly imposed and with reference to a particular Sale ( but not includingincome taxes ), to the extent included in gross receipts;(iv ) outbound transportation expenses ( including insurance relating thereto ) directly related to the Sale, to the extentincluded in gross receipts;(v ) charge back payments and rebates granted to ( i ) managed health care organizations, ( ii ) federal, state and/or localgovernments or their agencies, ( iii ) purchasers and reimbursers, or ( iv ) trade customers, including without limitation, wholesalers and chain and pharmacy buying groups ; and -3-(vi ) the cost of export licenses, import duties, value added tax, and prepaid freight directly related to the Sale, to theextent included in gross receipts