definiens: means the gross amount billed or invoiced by or on behalf of Company, its Affiliates, Sublicensees and any Affiliates of such Sublicensees ( in each case, the ) or if not billed or invoicedthe gross amount received by the Invoicing Entity, on sales, leases, uses or other transfers of Licensed Products, Licensed Services, Enabled Products or Enabled Services, less the following to the extent applicable with respect tosuch sales, leases or other transfers and not previously deducted from the gross invoice price : ( a ) customary trade, quantity or cash discounts to the extent actually allowed and taken ; ( b ) amounts actually repaid or credited by reasonof rejection, return or recall of any previously 10 sold, leased or otherwise transferred Licensed Products, Licensed Services, Enabled Products or Enabled Services;(c ) rebates granted or given ; ( d ) allowances for non - collectible receivables ; ( e ) customer freight charges that are paidby or on behalf of the Invoicing Entity ; and ( f ) to the extent separately stated on purchase orders, invoices or otherdocuments of sale, any sales, value added or similar taxes, custom duties or other similar governmental chargeslevied directly on the production, sale, transportation, delivery or use of a Licensed Product or Enabled Product thatare paid by or on behalf of the Invoicing Entity, but not including any tax levied with respect to income ; provided that : 1.97.1