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discounts and taxes

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I have a two part question:

 

1)  Are taxes and surcharges calculated on the "pre-discount" amounts?

2)  It appears that the $15 line charges for the mobile value plan are comprised of a $40 access charge plus a $25 CREDIT for that line.  If the answer to #1 above is yes, that explains why taxes/fees are higher than one would expect.


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