definiens: shall meanfhe gross invoiced sales price of any GW Product charged by GW, its Affiliates or its sublicensees for the sale of a GW Product in arm 's length sales to unrelated third parties, less the following amounts incurred by GW or its Affiliates or sublicensees with respect to such sale ofGW Product : ( a ) trade, early settlement, cash and quantity discounts or rebates actually allowed or taken ; ( b ) credits or allowances actually given or made for rejection of or return of, and for uncollectible amounts on, previously sold G W Products or for retroactive price reductions ( including Medicare and other legally mandated types of rebates ) ; ( c ) charges for insurance, freight, and other transportation costs directly related to the delivery of GW Product to the extent included in the gross invoiced sales price ; ( d ) sales, transfer, value added and other excise taxes levied on the sale or delivery of a GW Product ( including any tax such as a value added or similar tax or government charge ) bome by the seller thereof, other than franchise or income tax of any kind whatsoever ; and ( e ) import or export duties, customs or surcharges or their equivalent bome by the seller