definiens: shall mean the amount billed or in voiced on sales of any NTIS Products sold in or mad e in the Territory, with no deduction for corporate taxes an d / or franchise or corporate income taxes, ( for any NTIS Product transferred for consideration other than ca sh, except NTIS Product transferred for research, c linical trials, compassionate use programs or marketing sam ples, the sales price shall be deemed to be the ave rage price at which identical NTIS Product were sold by Isis, its sublicensees, Collaborative Partners or its Aff iliates in such country during such Calendar Half Year in transactions ) less : ( a ) Customary trade, quantity or cash discounts and nonaffiliated brokers ' or agents ' commissions actu ally allowed and taken ; ( b ) Amounts repaid or credited by reason of rejecti ons, recalls or returns ; ( c ) Any freight or other transportation costs, insu rance charges, duties, tariffs and all sales and ex cise taxes and other governmental charges based directly on sales or turnover or delivery of material produced under this Agreement