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I <br /> services furnished by Comcast imposed by any municipality, state or other governmental <br /> unit,provided that franchise fees shall not be regarded as such a tax. <br /> i <br /> i. To the extent revenues are received by Comcast for the provision <br /> of a discounted bundle of services which includes Cable Services and non-Cable <br /> Services, Comcast shall calculate revenues to be included in Gross Revenues <br /> using a methodology that allocates revenue on a pro rata basis when comparing <br /> the bundled service price and its components to the sum of the most recent <br /> published rate card rate for the components, except it is expressly understood that <br /> equipment may be subject to inclusion in the bundled price at full rate card value. <br /> This calculation shall be applied to every bundled service package containing <br /> Cable Service from which Comcast receives or derives revenues in the City, and <br /> must be updated within sixty (60) days of the date any rate change for cable <br /> and/or non-cable services is implemented for a service package containing Cable <br /> Service or the date any rate change is implemented for any service included in a <br /> service package that contains Cable Service. The NSCC reserves its right to <br /> review and to challenge Comcast's calculations. <br /> ii. For purposes of this definition, the term "Affiliates" means any <br /> person(s) and/or entity(ies)who own or control, are owned or controlled by or are <br /> under common ownership or control with Comcast of Minnesota, Inc., but does <br /> not include affiliated entities such as NBCU and Spectacor that are not directly or <br /> indirectly involved with the programming, use, management, operation, <br /> construction,repair and/or maintenance of Comcast Corporation's cable systems. <br /> iii. Resolution of any disputes over the classification of revenue <br /> should first be attempted by agreement of the Parties, but should no resolution be <br /> reached, the Parties agree that reference shall be made to generally accepted <br /> accounting principles ("GAAP") as promulgated and defined by the Financial <br /> Accounting Standards Board ("FASB"), Emerging Issues Task Force ("EITF") <br /> and/or the U.S. Securities and Exchange Commission ("SEC"). Notwithstanding <br /> the forgoing, the City and/or the Commission reserves its right to challenge <br /> Comcast's calculation of Gross Revenues, including the use or interpretation of <br /> GAAP as promulgated and defined by the FASB, EITF and/or the SEC. <br /> in. "Installation" means the connection of the System from feeder cable to the <br /> point of connection with the Subscriber Converter or other terminal equipment. <br /> n. "Lockout Device" means an optional mechanical or electrical accessory to <br /> a Subscriber's terminal which inhibits the viewing of a certain program, certain channel, <br /> or certain channels provided by way of the Cable Communication System. <br /> o. "Memorandum of Understanding" or "MOU" means that certain <br /> agreement dated November 3, 1994, regarding PEG access funding, creation of a "PEG <br /> Fee"and certain rate regulatory issues. <br /> 4 <br />