definiens: means gross sales of the Product to unrelated third parties, in ann 's length transactions, for which revenue is actually received by [COMPANY], by any Affiliates or sublicensees of [COMPANY], or any contract sales force of [COMPANY] or its i69608 v2 / CO 3mvc02!.0IX CONFIVENTIAI . TREATMENT REQUESTED CONFIDENTIAL TREATMENT REQUESTED UNDER 17 C.F.R. § § 200.80(b)(4 ) AND 230.406 Affiliates, including, but not limited to, pharmaceutical wholesalers, pharmacies, hospitals or dispensing physicians, less any of the following charges or expenses that are incurred in connection with gross sales of the Product during the Term : ( a ) discOlmts, including cash discounts, customary trade allowances or rebates actually taken, governmental rebates, chargebacks, commissions, and group purchasing management fees for formulary access ; ( b ) credits or allowances given or made for rejection, recall or return of previously sold Product actually taken ; ( c ) any tax or government charge, duty or assessment ( including any tax such as a value added or similar tax or government charge ) levied on the sale, transportation or delivery of Product when included on the invoice or other written document between the parties as payable by the purchaser and collectable by [COMPANY], its Affiliate or sub - licensee ; and ( d ) freight, postage, transportation, insurance and duties on shipment of Product when included on the invoice or other written document between the parties as payable by the purchaser and collectable by [COMPANY], its Affiliates or sublicensees