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GIPS : gross of fee, net of fee return

As I know,
Gross of fee return : Return
Net of fee return : Return - Fees

And I would like to know what fee above means? my guess is 'management fee'.

Then above Return is already deducted by trading expenses (trading fee) ?

Then,
Gross of fee return : Total return - trading fee
Net of fee return : Total return - trading fee - management Fees

Is that right?

Then, where should the custody fee be put in above?

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