definiens: means gross sales of Services by DPI or by any Affiliate, sublicenseeor customer of DPI ; gross sales of any Product by DPI, by any Affiliate, sublicensee or customer of DPI ; or by any contract sales force of any of them tounrelated third parties, in arm 's length transactions, less any of the followingcharges or expenses that are incurred in connection with such gross sales duringthe Term:(a ) discounts, including cash discounts, customary trade allowances or rebatesactually taken, and commissions;(b ) credits or allowances given or made for rejection, recall or return ofpreviously sold Product actually taken;•(c ) any tax or government charge, duty or assessment ( including any tax suchas a value added or similar tax or government charge ) levied on the sale, transportation or delivery of a Product when included on the invoice orother written document between the parties as payable by the purchaserand collectable by DPI, its Affiliate or sub - licensee ; and3{d ) freight, postage, transportation, insurance and duties on shipment ofProduct when included on the invoice or other written document betweenthe parties as payable by the purchaser and collectable by DP !, its Affiliateor sublicensee