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any taxes on services furnished by Comcast imposed by any municipality, state or other <br />governmental unit, provided that franchise fees shall not be regarded as such a tax. <br />i. To the extent revenues are received by Comcast for the provision of <br />a discounted bundle of services which includes Cable Services and non -Cable <br />Services, Comcast shall calculate revenues to be included in Gross Revenues using <br />a methodology that allocates revenue on a pro rata basis when comparing the <br />bundled service price and its components to the sum of the most recent published <br />rate card rate for the components, except it is expressly understood that equipment <br />may be subject to inclusion in the bundled price at full rate card value. This <br />calculation shall be applied to every bundled service package containing Cable <br />Service from which Comcast receives or derives revenues in the City, and must be <br />updated within sixty (60) days of the date any rate change for cable and/or non - <br />cable services is implemented for a service package containing Cable Service or <br />the date any rate change is implemented for any service included in a service <br />package that contains Cable Service. The NSCC reserves its right to review and to <br />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 not <br />include affiliated entities such as NBCU and Spectator 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 should <br />first be attempted by agreement of the Parties, but should no resolution be reached, <br />the Parties agree that reference shall be made to generally accepted accounting <br />principles ("GAAP") as promulgated and defined by the Financial Accounting <br />Standards Board ("FASB"), Emerging Issues Task Force ("EITF") and/or the U.S. <br />Securities and Exchange Commission ("SEC"). Notwithstanding the forgoing, the <br />City and/or the Commission reserves its right to challenge Comcast's calculation <br />of Gross Revenues, including the use or interpretation of GAAP as promulgated <br />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, or <br />certain channels provided by way of the Cable Communication System. <br />o. "Memorandum of Understanding" or "MOU" means that certain agreement <br />dated November 3, 1994, regarding PEG access funding, creation of a "PEG Fee" and <br />certain rate regulatory issues. <br />rd <br />