definiens: means the aggregate gross revenue s, whether in cash or in kind, derived by or payable from or on accoun t of the sale or other transfer of Finished Products by [COMPANY], Affilia tes of [COMPANY], [COMPANY] 's sublicensees, Roche or Affiliates of [COMPANY] 's sublicen sees to an independent third party not an Affiliate of [COMPANY], a sublicensee of [COMPANY], Roche, or an Affiliate of a sublicensee of [COMPANY], les s [ ] to cover the following : ( a ) credits or allowances, if any, a ctually granted on account of price adjustments, recalls, rejection or return of items previously sold, ( b ) excise and sales taxes, duties or other taxes imposed on and paid with respect to such sales ( exc luding income or franchise taxes of any kind ) and ( c ) outer packing, freight and freight insurance costs