definiens: means the total gross receipts for sales of Licensed Products or practice of Licensed Processesby or on behalf of Licensee or its Sublicensees, and from leasing, renting, or otherwise making LicensedProducts available to others without sale or other dispositions, whether invoiced or not, less returns andallowances, discounts and charge - backs, rebates and refunds, retroactive price adjustments, packing costs, insurance costs, freight out, taxes or excise duties imposed on the transaction ( if separately invoiced ), andwholesaler and cash discounts in amounts customary in the trade to the extent actually granted . Foravoidance of doubt, payment made to PHS shall only be due once for sales of Licensed Products or practiceof Licensed Processes whereby such payments are made either by Licensee or its Sublicensees, not both . Nodeductions shall be made for commissions paid to individuals, whether they are with independent salesagencies or regularly employed by Licensee or its Sublicensees, and on its payroll, or for the cost ofcollections