definiens: shall mean, for any time period, the total of all invoiced gross sales in that time period by Buyer, an Affiliate of Buyer, or permitted Sublicensee, in respect of Product and Kits sold by Buyer, an Affiliate of Buyer, or a permittedSublicensee of Buyer to arm ’s length purchasers ( but excluding sales by Buyer to an Affiliate or Sublicensee for resale to suchpurchasers ), net of, where applicable : ( a ) discounts, credits, allowances and adjustments granted to non - sublicensee Third Partiesconsistent with Buyer ’s usual course of dealing for its products other than the Product and Kits ; ( b ) charge - backs or rebatesactually allowed and taken on such sales in such amounts as are customary in the trade and are specifically related to the Productand Kit ( excluding cash discounts, except for normal trade discounts for early payment of invoices ) ; ( c ) import and customsduties and taxes including sales, excise, turnover, inventory, value - added, and similar taxes assessed on the sale of the Productand Kit ( but excluding income taxes ) to the extent separately included in the amount billed ; ( d ) transportation charges andinsurance that are separately itemized ; and ( e ) credits or allowances for Product and Kit returns and rejected Product and Kits