definiens: shall mean the GROSS SALES PRICE as defined in ( b ) below, of any PRODUCT less, to the extent appropriately documented : ( a ) ( i ) credits and allowances for price adjustment, rejection, or return of PRODUCTS previously sold ; ( ii ) trade, quantity, or cash discounts or rebates, broker 's or agent 's commissions ; 2 ( iii ) amounts for transportation, insurance, handling or shipping charges to purchasers ; ( iv ) taxes, duties and other governmental charges ( including rebates such as Medicaid, Veterans Administration or state rebates ) levied on or measured by the sale of PRODUCTS, whether absorbed by LICENSEE or paid by the purchaser so long as LICENSEE 's price is reduced thereby, but not franchise or income taxes of any kind whatsoever ; and ( v ) if applicable, for any sale in which the United States government 's non - exclusive license to any LICENSED PATENT pursuant to 35 USC Sec . 200 et . seq . requires that the GROSS SALES PRICE of any PRODUCT be reduced by the amount of such royalty owed GENERAL pursuant to paragraph 3.1, the amount of such royalty