definiens: means the gross amount received by ENTRE MED or its AFFILIATES or SUBLICENSEE for sale of LICENSED PRODUCT to THIRD PARTIES, less : 1.14.1 sales taxes, value added taxes, excise taxes, and customs duties ; 1.14.2 cost of export licenses and any taxes, fees or other charges associated with the exportation or importation of LICENSED PRODUCTS ; 1.14.3 rebates accrued, incurred or paid to Federal Medicaid and State Medicare and any other price reductions required by a governmental agency ; 1.14.4 rejected shipments, returns, and retroactive deductions ; 4 1.14.5 the amount received for sales which become the subject of a subsequent temporary or partial recall by a regulatory agency for safety or efficacy reasons outside the control of ENTRE MED ; and 1.14.6 customary cash, quantity, and trade discounts ; prov ided, however, that a sale or transfer to AFFILIATES or SUBLICENSEES for re -sale by such AFFILIATES or SUBLICENSEES shall not be considered a sale for the purpose of this provision but the resale by such AFFILIATES or SUBLICENSEES shall be a sale for such purposes