definiens: shall mean all monies and equivalent goods and services actually received by AVS or its sublicensees from the manufacture, use, sale, lease, or other commercial exploitation of Licensed Prod ucts less the following : ( a ) any credits or refunds actually grant ed to customers for the return of Licensed Products that were previously sold ; ( b ) any separately identified sales, use, excise or similar taxes and custom duties or other governmental charges imposed upon the importation o r sales of Licensed Products, except for taxes on i ncome ; ( c ) any separately identified charges for transportation, packing, insurance, shipping, or h andling which are directly associated with sales of License d Products ; and ( d ) in the event that AVS is required to pay a royalty to an unrelated third party in order to make, use, or sell a Licensed Product, such amounts actua lly paid to such third party ; provided, however, in no event shall the reduction due to roy alties paid to other parties exceed * * * * * * of the amount as calculated prior to such reduction