definiens: means Cortex 's, its Affiliates, its joint venture partners, co­promoters and their respective sub - licensees ' gross receipts for the sale or transfer of Licensed Products to any third party in a country in which there exists a Valid Claim under the Patent Rights covering Licen sed Product, less : a ) actual credited allowances for returned, rejected or recalled Licensed Product ; b ) the amounts of actual discounts and rebates ; : c ) all outbound freight, shipping, insurance and third - party handling charges actually paid by Cortex, its Affiliates, its joint venture partners, co­promoters or their respective sub - licensees in accordance with industry norms directly on Licensed Products only ; d ) sales taxes, excise taxes and import / export duties actually paid by Cortex, its Affiliates, its joint venture partners, co - promoters and tlleir respective sub - licensees directly on Licensed Products only ; e ) amounts that are written off as non - collectible after Cortex 's, its Affiliates ', its joint venture partners ', co - promoters ' and their respective sub - licensees ' commercially reasonable efforts to collect such amounts, exclusive of the cost of collection . Such amount in this Article 1.6(e ) will not exceed nine - tenths of one percent ( 0.9 % ) of gross receipts ; and f ) rebates mandated by a government body of competent jurisdiction only in anlounts actually rebated by Cortex, its Affiliates, its joint venture partners, co - promoters and their respective sub - licensee s directly on Licensed Products