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<br />another entity that operates the System where necessary to prevent evasion or <br />avoidance of the Grantee's obligation under this Franchise to pay the franchise fee. <br />Gross Revenues shall not include: (i) to the extent consistent with generally <br />accepted accounting principles, actual bad debt write-offs, provided, however, that <br />all or part of any such actual bad debt that is written off but subsequently collected <br />shall be included in Gross Revenues in the period collected; (ii) any taxes on <br />services furnished by the Grantee imposed by any municipality, state or other <br />governmental unit, provided that franchise fees shall not be regarded as such a tax; <br />(iii) FCC regulatory fees; (iv) Subscriber credits, adjustments or refunds; (v) PEG <br />Fees; or (vi) refundable Subscriber deposits. As previously stated in the definition <br />of "Cable Services" as to cable modem service, the parties agree to comply with <br />future applicable federal or State law or regulation as to the inclusion of fees for <br />such service being included or excluded from the definition of "Gross Revenues." <br /> <br />1.2.18 "Installation" means the connection of the System from feeder cable to the point <br />of connection with the Subscriber Converter or other terminal equipment. <br /> <br />1.2.19 "Institutional Network" or "I-Net" means the discrete hybrid fiber-coaxial, bi- <br />directional communications network and services related to such network provided <br />by the Grantee to identified institutions as required by this Franchise, and as further <br />described in Section 7 herein. <br /> <br />1.2.20 "Leased Access Channel" means channels on the System which are designated or <br />dedicated for use by a Person unaffiliated with the Grantee pursuant to 47 U.S.C. <br />S532. <br /> <br />1.2.21 "Lockout Device" means an optional mechanical or electrical accessory to a <br />Subscriber's terminal, which inhibits the viewing of a certain program, certain <br />channel or certain channels provided by way of the Cable System. <br /> <br />1.2.22 "Memorandum of Understandinl!" or "MOU" means that certain agreement <br />dated January 29, 1996, by and between MeredithlNew Heritage Strategic Partners, <br />L.P., Grantee's predecessor in interest, and the City regarding PEG funding, <br />creation of a "PEG" fee and certain rate regulatory issues, which is attached hereto <br />as Exhibit D and made a part hereof. <br /> <br />1.2.23 "Node" means the transition point between optical light transmission (fiber-optic <br />cable) and the RF transmission (coaxial cable) of video and data signals being <br />delivered to and received from the Subscriber's home, or in the case of the <br />Institutional Network, signals being delivered to and received from Institutional <br />Network user sites. <br /> <br />1.2.24 "Noncommercial" means, in the context of PEG channels, that particular products <br />and services are not promoted or sold. This term shall not be interpreted to prohibit <br />a PEG channel operator or programmer from soliciting and receiving voluntary <br /> <br />4 <br />