definiens: shall mean the gross invo iced sales price of any Licensed Product charged by IMMUNOGEN, its Affiliat es or its Sublicensees for the sale of a Licensed Product in arm 's length sale s to unrelated third parties, less the following amounts incurred by IMMUNOGEN or its Affiliates or Sublicensees with respect to such sale of Licensed Product to the extent separately included in the invoice for the Licensed Product as part of the gross invoiced sales price : ( a ) reasonable and customary trad e, cash and quantity discounts or rebates actually all owed or taken ; ( b ) reasonable and customary cred its or allowances given or made for rejection of or return o f, and for uncollectible amounts on, previously sold Licen sed Products or for retroactive price reductions ( inc luding Medicare and similar types of rebates ) ; ( c ) reasonable and customary char ges for insurance, freight, and other transportation costs di rectly related to the delivery of Licensed Product ; ( d ) sales, transfer and other exc ise taxes levied on the sale or delivery of a Licensed Product ( including any tax such as a value added or similar tax or gov ernment charge ) borne by the seller thereof, other than franch ise or income tax of any kind whatsoever