definiens: means the following expenses incurred in connection with sales or licensing of LicensedProducts to the extent actually paid by Licensee or an Affiliate in accordance with generally accepted accounting principles inthe United States : ( a ) sales, use or turnover taxes ; ( b ) excise, value added or other, taxes or custom duties ; ( c ) transportation, freight, and handling charges, and insurance on shipments to customers ; ( d ) trade, cash or quantity discounts or rebates to theextent actually granted ; ( e ) agent fees or commissions ; and ( f ) rebates, refunds, and credits for any rejected or returnedLicensed Products or because of retroactive price reductions, or rebates or chargebacks.1.4 means [COMPANY] ’s rights under : ( a ) all patents and patent applications listed inExhibit A attached hereto ; ( b ) any patents issuing therefrom ; and ( c ) any patents or patent applications claiming a right ofpriority thereto ( including reissues, reexaminations, renewals, extensions, divisionals „ continuations, continued prosecutionapplications, of any of the foregoing ) ; ( d ) continuations - in - part of the foregoing not naming an inventor employed by HHMIat the time of invention ; and ( e ) claims of continuation - in - part applications and patents that name an inventor employed byHHMI at the time of invention directed to the subject matter specifically described in the patents and patent applicationslisted in Exhibit A ; and ( e ) claims of all foreign patent applications and patents which are directed to the subject matterspecifically described in the patents and patent applications listed in Exhibit A