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conduct any further franchise fee reviews for calendar years 2009, 2010 and 2011, provided Comcast fully complies with this Settlement Agreement.This waiver and release does not include any issues associated with Comcast's methodology of passing through to subscribers franchise fees paid on non-subscriber revenues. Except as expressly provided in this paragraph,the NSCC and the Member Cities retain all of their rights ,powers ,remedies and defenses under the Franchises and applicable laws, regulations ,agreements ,resolutions ,orders ,decisions and procedures,including (but not limited to) all rights and powers granted by Section 626 of the Cable Act ,47 U.S.C. §546, and Chapter 238 of Minnesota Statutes . 3 .At the request of the NSCC and its advisors,Comcast provided an accurate and representative advertising scenario example to Front Range Consulting,Inc. This example and summary,which is attached to the February 24,2012,Chambers Certification,accurately sets forth the typical flow of revenue and fees for advertising transactions.Th is example and summary describes essentially all of the advertising sales transactions entered into by Comcast and its affiliates,including but not limited to NCC and Comcast Spotlight.For purposes of this paragraph,the term "affiliates"means any person(s)and/or entity(ies)who own or control, are owned or controlled by or are under common ownership or control with Comcast of Minnesota,Inc. 4. Since January 1,2010,Comcast has been calculating franchise fees on video /cable service advertising sales on a single-net basis (which means excluding third- party agency fees ,but including rep fees ,affiliate fees, rebates and commissions earned, received or derived by affiliates such as NCC and Comcast Spotlight),instead of the prior triple-net basis (which means excluding third-party agency fees, affiliate fees, and NCC and Comcast Spotlight rep fees). The information provided by Robbin Pepper to Front Range Consulting,Inc. tracing advertis ing sales revenues from their inception to the general ledger for the NSCC franchise area and reconciling all such revenues to the Comcast Cable Communications,LLC "Trend Reports"is complete and accurate, and documents Comcast's proposed additional payment of franchise fees on certain advertising revenues in calendar year 2009 for settlement purposes only, as a result of moving to a "single net" basis for calculating gross revenues upon which franchise fees are paid to the NSCC's member cities. 5. Prior to the expiration of the Franchises,Comcast shall update and operate its billing system so as to ensure that persons or entities that subscribe only to non-cable service (e.g.,persons who subscribe only to high-speed Internet access ,telephone service , alarm monitoring, or a combination of services that does not include cable service) are not assessed cable service franchise fees on ancillary charges imposed by Comcast on such subscribers ,including but not limited to late fees,convenience fees and non- sufficient funds (NSF) charges, unless the imposition of cable service franchise fees is permitted by applicable laws or regulations.Comcast shall provide the Executive Director of the NSCC with written confirmation of the solution implemented and specify whether refunds were issued if possible. 3 Exhibit D - 2012 Settlement Agreement 98