advertising Inventory that is exhibited in the Theatres (the "Advertising Revenue Share"). For purposes of this Agreement, "Net Revenue" shall mean gross revenues from the sale of advertising Inventory exhibited in the Theatres which is actually collected less refunds and any similar disbursements and any applicable taxes or governmental charges other than ordinary income tax. Net Revenue shall include any revenue received by Network Affiliate, directly or indirectly, through its use of or otherwise in connection with the Service and alternative or independent digital film distribution. Each party shall render an accounting to the other on a monthly basis substantiating the calculation of Net Revenue payable during such month pursuant to Section 8.3. Section 7.2 Minimum Fee. For each twelve-month period following the Effective Date during the Term, and as long as Network Affiliate's attendance base in the Theatres for the twelve (12) month period is equal to or greater than 400,000 patrons (the "Base Amount"), the amount paid by NCM pursuant to Section 7.1(b) shall be not less than $ .17 per Theatre patron during such period with such amount increasing by 5% on each anniversary of the Effective Date (the "Minimum Fee"). The Minimum Fee shall be prorated to account for (i) any periods during which Network Affiliate's annual attendance base in the Theatres is lower than the Base Amount, and (ii) reductions in revenue associated with Network Affiliate's rejection of content as permitted under Section 3.4. Any payments made in order to satisfy the "Minimum Fee" which can be characterized as an advance of amounts due from advertising clients which is "earned but not yet paid" shall be deducted from the following year's payments when such amounts have in fact been collected. Section 7.3 Payment. Except as otherwise specifically provided in this Agreement, all amounts due by