definiens: , when used herein, shall mean the amount received or collected by LICENSEE from commercialsales or other use or disposition for value ( including any marketing fees paid to LICENSEE in connection with sales ofLicensed Patented - 2 -Products or Processes and Licensed Non - Patented Products or Processes, but not including proceeds received from the sale ofmarketing rights as described in Section IV.A.3 hereof ), of Licensed Patented Products or Processes and Licensed Non - Patented Products or Processes in bona fide arms - length transactions, f.o.b . place of manufacture or point of storage, less(i ) cash, trade and/or quantity discounts, ( ii ) amounts repaid or credited by reason of rejections, defects or returns or becauseof retroactive price reductions, ( iii ) freight, transportation and insurance ( iv ) taxes and ( v ) other charges which, undergenerally accepted accounting principles, are deemed to be incidental to the sale