definiens: shall mean the gross receipts of Su blicensee and/or its Affiliates from any sale, lice nse, sublicense, rental agreement, lease or transfer of Transgenic Animals or other Transgenic Products, or Transgenic Contract Services, as well as all amount s received by Sublicensee and/or its Affiliates pur suant to any sublicenses of the Patented Technology ( includi ng any royalties, fees or other revenues or – 4 – consideration thereby received ), but shall not incl ude the following : ( i ) Collaborative Research and D evelopment Payments, ( ii ) receipts from intercompany sales tra nsactions as between or among Sublicensee and/or it s Affiliates ( the eventual, initial sale to a third p arty being used for purposes of determining the amo unt of Net Sales hereunder ) ; ( iii ) any common carrier charge f or transportation of any Transgenic Animal or other Transgenic Product to the extent included in the in voice price as a separately stated charge ; ( iv ) cre dit given or allowance made by Sublicensee and/or its Affiliates on account of returns, replacements, defects or th e renegotiation of the invoice price for the product or service sold ; ( v ) any sales, excise, use or ad v alorem taxes and any direct governmental charges assessed on the manufacture, sale or delivery of any Transgenic An imal, other Transgenic Product or Transgenic Contract Ser vice to the extent that such taxes and/or charges a re included in such invoice as a separately stated cha rge ; and ( vi ) any insurance, packing charges, rate discounts, normal customary and trade, cash and quantity disco unts actually allowed, or commissions paid to agent s to the extent that they are separately stated in the invoi ce ; provided, however, that the amount excluded from Net Sales under clauses ( iii ), ( iv ) and ( vi ) shall not exceed, in the aggregate, 5 % of the gross receipts from s uch sales