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b. Refunds, rebates, credits or discounts to subscribers or the <br /> Municipality to the extent not already offset by clause (a.) and to <br /> the extent such refund, rebate, credit, or discount is attributable to <br /> the Service; <br /> C. Any revenues received by the Provider or its Affiliates from the <br /> provision of services or capabilities other than the Service, <br /> including telecommunications services, information services, and <br /> services, capabilities, and applications that may be sold as part of <br /> a package or bundle, or functionally integrated, with the Service; <br /> d. Any revenues received by the Provider or its Affiliates for the <br /> provision of directory or Internet advertising, including yellow <br /> pages, white pages, banner advertisement, and electronic <br /> publishing; <br /> e. Any requirements or charges for managing the public rights-of- <br /> way with respect to a Franchise or Competitive Video Service <br /> Agreement under this Chapter, including payments for bonds, <br /> security funds, letters of credit, insurance, indemnification, <br /> penalties, or liquidated damages; <br /> f. Any amounts attributable to the provision of Service to customers <br /> at no charge, including the provision or such Service to the public <br /> institutions without charge; <br /> g. Any tax, fee, or assessment of general applicability imposed on <br /> the customer or the transaction by a Federal, State, or local <br /> government or any other governmental entity, collected by the <br /> Provider, and required to be remitted to the taxing entity, <br /> including sales and use taxes and utility user taxes; <br /> h. Any forgone revenue from the provision of Service at no charge <br /> to any Person, except that any forgone revenue exchanged for <br /> trades, barters, services, or other items of value shall be included <br /> in Gross Revenue; <br /> i. Sales of capital assets or surplus equipment; <br /> j. Reimbursement by programmers of marketing costs actually <br /> incurred by the Provider operator for the introduction of new <br /> programming; and <br /> k. The sale of Services for resale to the extent the purchaser is <br /> required to collect the service provider fee from the purchaser's <br /> subscribers to the extent the purchaser certifies in writing that it <br />