definiens: shall mean the sum, over the term of this Agreement, of all amounts received and all other consideration r eceived ( or, when in a form other than cash or its equivalent, the fair ma rket value thereof when received ) by LICENSEE and its Affiliates from persons or entities due to or by reason of the sale or other distribution of Products, or the use of Products, including any use by LICENSEE and Af filiates in the performance of services for their customers ; less the foll owing deductions and offsets, but only to the extent such sums are otherwise included in the computation of Net Sales, or are paid by LICENSEE and not otherwise reimbursed : refunds, rebates, replacements or credits actu ally allowed and taken by purchasers for return of Products ; customary t rade, quantity and cash discounts actually allowed and taken ; excise, value - added, and sales taxes actually paid by LICENSEE for Products ; and sh ipping and handling charges actually paid by LICENSEE for Products