definiens: shall meanJthe gross invoiced sales price of any Licensed Product charged by GENENTECH, its Affiliates or its Sublicensees for the sale of a Licensed Product in arm 's length sales to umelated third parties, less the · following amounts incurred by GENENTECH or its Affiliates or Sublicensees with respect to such sale of Licensed Product to the extent separately included in the invoice for the Licensed Product as part of the gross invoiced sales price : ( a ) trade, cash and quantity discounts or rebates actually allowed or taken ; ( h ) credits or allowances given or made for rejection of or return of, and for uncollectible amounts on, previously sold Licensed Products or for retroactive price reductions ( including Medicare and similar types of rebates ) ; ( c ) charges for insurance, freight, and other transportation costs directly related to the delivery of Licensed Product ; ( d ) sales, transfer and other excise taxes levied on the sale 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