definiens: means all amounts ( including the f air market value of any non - cash consideration ) bil led, invoiced, or received ( whichever first occurs ) by L icensee or any sublicensee(s ) for sales, leases, or other transfers of any Licensed Products or Licensed Processes, les s the sum of the following : ( a ) customary trade, quantity, or cash discounts ac tually allowed and taken ; ( b ) amounts repaid or credited by reason of rejecti on or return ; ( c ) to the extent separately stated on purchase ord ers, invoices, or other documents of sale, sales taxes, tariff duties, and use taxes directly impose d on sale, transportation, delivery, or use and pai d by or on behalf of Licensee or sublicensees ; and ( d ) reasonable charges for delivery or transportati on provided by non - affiliated third parties, if separately stated and prepaid or actually allowed