definiens: means : ( a ) the gross amount billed for Licensed Products and Licensed Services Sold by ( i ) Licensee, ( ii ) each Sublicensee, and ( iii ) each Affiliate ; MINUS ( b ) the following amounts ( to the extent appropriately documented ) actually paid, separately invoiced, or otherwise recognized as a revenue reduction related to Sale of Licensed Products and Licensed Services tha t occur or are accounted for in the same Royalty Repo rting Period in which the applicable Sale accrues under this Agreement : ( i ) cash, rebates, trade, or quantity di scounts ; ( ii ) sales, use, tariff, import / export duties or ot her excise taxes imposed on particular sales, but not includin g income, and withholding taxes imposed on roya lty payments or on the sales of Licensed Product in for eign countries ; ( iii ) outbound transportation charges re lated to the Licensed Product Sold ; and ( iv ) credits to cust omers because of rejections or returns of the Licensed Pr oducts