definiens: shall mean the gross amounts invoiced and received by Licensee, its Aff iliates, or Permitted Sublicensees for all sales or transfers o f any Product in the United States to third parties, less the following amounts to the extent actually incurred o r paid by Licensee, its Affiliates, or Permitted Su blicensees with respect to such sales or transfers : ( a ) trade, cash and quantity discounts, charge backs or rebates actually allowed or taken, including discounts or rebates to governmental ; wholesalers a nd other distributors ; pharmacies and other retaile rs ; buying groups ; health care insurance carriers ; pharmacy be nefit management companies ; regulatory authorities ; third parties associated with patient assistance programs ; or managed care organizations ; ( b ) credits or allowances actually given or made for re jection of, or return of previously sold Products ; ( c ) any charges for insurance, freight, and other trans portation costs directly related to the delivery of Product to the extent included in the gross invoice d price ; and ( d ) any tax, tariff, duty or governmental charge levied on the sales, transfer, transportation, delivery, import, or export of the Product ( including any val ue added tax or similar tax or government charge ) b orne by the seller thereof, other than franchise or income tax of any kind whatsoever