definiens: shall mean the gross receipts of Sublicensee and/or its Affiliates from any sale, license, sublicense, rental agreement, lease or transfer of Transgenic Animals or other Transgenic Products, or Transgenic Contract Services, as well as all a mounts received by Sublicensee and/or its Affiliates pursuant to any sublicenses of the Patented Technology ( including any royalties, fees or other revenues or – 4 – consideration thereby received ), but shall not include the following : ( i ) Collaborative Research and Development Payments, ( ii ) receipts from intercompany sales transactions as between or among Sublicensee and/or its Affiliates ( the eventual, initial sale to a third party being used for purposes of determining the amount of Net Sales hereunder ) ; ( iii ) any common carrier charge for transportation of any Transgenic Animal or other Transgenic Product to the extent included in the invoice price as a separately stated charge ; ( iv ) credit given or allowance made by Sublicensee and/or its Affiliates on account of returns, replacements, defects or the renegotiation of the invoice price for the product or service sold ; ( v ) any sales, excise, use or ad valorem taxes and any direct governmental charges assessed on the manufacture, sale or delivery of any Transgenic Animal, other Transgenic Product or Transgenic Contract Service to the extent that such taxes and/or charges are included in such invoice as a separately sta ted charge ; and ( vi ) any insurance, packing charges, rate discounts, normal customary and trade, cash and quantity discounts actually allowed, or commissions paid to agents to the extent that they are separately stated in the invoice ; 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 such sales