definiens: means an aggregate gross amount of monies received by a Party and/or the Licensee(s ) of a Party, for the sale of Drug Product, less the sum of ( 1 ) trade, cash and quantity discounts or rebates actually allowed or taken, ( 2 ) credit or allowances given or made for rejection or return of previously sold Drug Product or for retroactiv~ price reductions ( including Medicare and similar types of rebates ), ( 3 ) charges for insurance, freight, and other transportation costs directly related to the delivery of the Drug Product and invoiced by the Party or a Licensee(s ) of the Party, and ( 4 ) sales, transfer and other excise taxes levied on the sale or delivery of the Drug Product ( including any tax such as a value added or similar tax or government charge ) borne b¥ the seller thereof, other than franchise or income tax of any kind whatsoever ; provided,