definiens: shall mean the gross sales price received for sales, leases, use, or other transfers of LicensedProducts by and/or for Licensee, its Affiliates, or its Sublicensees for any Licensed Products to a final customer whowill be an end user of the Licensed Product and is not an Affiliate or Sublicensee, less ( to the extent appropriatelydocumented ) the following amounts:(a ) credits and allowances for price adjustment, rejection, or return of Licensed Products previously sold;(b ) rebates, quantity and cash discounts to purchasers allowed and taken;(c ) amounts for third party transportation, insurance, handling or shipping charges to purchasers;(d ) taxes, duties and other governmental charges levied on or measured by the sale of Licensed Products, whether absorbed by Licensee or paid by the purchaser so long as Licensee ’s price is reduced thereby, but notfranchise or income taxes of any kind whatsoever;(e ) for any sale in which the United States government, on the basis of its royalty - free license pursuant to35 USC Sec . 202(c ) to any Patent Right, requires that the gross sales price of any Licensed Product subject to suchPatent Right, be reduced by the amount of such royalty owed CMCC, the amount of such royalty