definiens: shall mean the amount received by Licensee for all Licensed Products sold by Licensee, its affiliates or Sublicensees to Third Parties throughout the Territory during each calendar quarter, less the following amounts incurred or paid by Licensee or its affiliates or Sublicensees during such calendar quarter with respect to sales of Licensed Products regardless of the calendar quarter in which such sales were made : ( a ) trade, cash and quantity discounts or rebates actually allowed or taken, including discounts or rebates to governmental or managed care organizations ; ( b ) credits or allowances actually given or made for rejection of, and for uncollectible amounts on, or return of previously sold Licensed Products ( including Medicare and similar types of rebates ) ; ( c ) any charges for insurance, freight, and other transportation costs directly related to the delivery of Licensed Product to the extent included in the gross invoiced sales price ; ( d ) any tax, tariff, duty or governmental charge levied on the sales, transfer, transportation or delivery of a Licensed Product ( including any tax such as a value added or similar tax or government charge ) borne by the seller thereof, other than franchise or income tax of any kind whatsoever ; and ( e ) any import or export duties or their equivalent borne by the seller