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BROADVIEW NETWORKS, INc.800 Westchester Avenue, Suite N- 501Rye Brook, NY 10573Idaho Price List No.Original Page No. 1 0(800) 276- 2384Effective: December 26, 2008Issued: November 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)2.2Use of the Company s Service (Cont'd)2.2.4 A Customermay transmit or receive infonnation or signals via the facilities of theCompany. The Company s services are designed primarily for the transmission ofvoice- grade telephonic signals , except as otherwise stated in this tariff. A user maytransmit any fonn of signal that is compatible with the Company s equipment , but theCompany does not guarantee that its services will be suitable for purposes other thanvoice- grade telephonic communication except as specifically stated in this tariff.LimitationsThe Companyreserves the right to discontinue servicewhen necessitated byconditions beyond its control , or when the Customer is using the service in violationofthe provisions of this tariff, or in violation of the law.3.2Service is offered subj ect to the availability of the necessary facilities and equipmentor both facilities and equipment , and subject to the provisions of this tariff.The Company does not undertake to transmit messages , but offers the use of itsfacilities when available , and will not be liable for errors in transmission or forfailure to establish connections.3.4Service may be limited or discontinuedCompany, without notice to theCustomer , by blocking traffic to certain countries , cities , or NXX exchanges , or byblocking calls using certain Account Codes or Authorization Codes , when theCompany deems it necessary to take such action to prevent unlawful use of itsservice. Service will be restored as soon as it can be provided without undue risk.by theThe Company reserves the right to limit or to allocate the use of existing facilities , orof additional facilities offered by the Company, when necessary because of lack offacilities , or due to some other cause beyond the Company s control.Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROADVIEW NETWORKS , INC.Idaho Price List No.800 Westchester Avenue , Suite N- 501NY10573(800) 276- 2384Rye BrookIssued: November 26, 2008Original Page No. 11Effective: December 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'2.4Assignment and Transfer2.4.All facilities provided under this tariff are directly or indirectly controlled by theCompany and the Customer may not transfer or assign the use of service or facilitieswithout the express written consent ofthe Company. All regulations and conditionscontained in this tariff shall apply to all such pennitted assignees or transferees , aswell as all conditions of service. Such transfer or assignment, when pennitted , shallonly apply where there is no interruption of the use or location of the service orfacilities.Use of Company s Service by OthersResale and SharingThere are no prohibitions or limitations on the resale of services. Prices for resold orshared services are those appearing in this tariff. Any service provided under thistariff may be resold to or shared with other persons at the option of Customer, subjectto compliance with any applicable laws or the regulations governing such resale orsharing. The Customer remains solely responsible for all use of services ordered byor billed to its telephone number(s) pursuant to this tariff, for detennining who isauthorized to use its services , and for notifying the Company of any unauthorizeduse.5.2Joint Use ArrangementsJoint use arrangements will be pennitted for all services provided under this tariff.From each joint use arrangement, one member will be designated as the Customerresponsible for the manner in which the joint use ofthe service will be allocated. TheCompany will accept orders to start , rearrange , relocate , or discontinue service onlyfrom the Customer. Without affecting the Customer s ultimate responsibility forpayment of all charges for the service , each joint user shall be responsible for thepayment of the charges billed to it.Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROAD VIEW NETWORKS, INc.800 Westchester Avenue, Suite N- 501Rye Brook, NY 10573(800) 276- 2384Issued: November 26, 2008Idaho Price List No.Original Page No. 12Effective: December 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)Liability of the CompanyThe Company sliability for damages ansmg out of mistakes , interruptionsomissions , delays, errors , or defects in transmission which occur in the course offurnishing service or facilities , shall be determined in accordance with Commissionrules and regulations and any other applicable law.6.2The Company shall not be liable for any claim or loss , expense or damage (includingindirect , special or consequential damage), for any interruption , delay, erroromission , or defect in any service , facility or transmission provided under this tariffif caused by any person or entity other than the Company, by any malfunction of anyservice or facility provided by any other carrier , by an Act of God , fire , war , civildisturbance , or act of government , or by any other cause beyond the Company s directcontrol.The Company shall not be liable for , and shall be fully indemnifiedand heldharmless by the Customer against any claim or loss , expense , or damage (includingindirect, special or consequential damage) for defamation , libel , slander , invasioninfringement of copyright or patent , unauthorized use of any trademark , trade nameor service mark , unfair competition , interference with or misappropriation orviolation of any contract , proprietary or creative right , or any other injury to anyperson , property or entity arising out of the material , data , information , or othercontent revealed to , transmitted , or used by the Company under this tariff; or for anyact or omission of the Customer; or for any personal injury or death of any personcaused directly or indirectly by the installation , maintenance , location , conditionoperation , failure , presence , use or removal of equipment or wiring provided by theCompany, if not directly caused by negligence of the Company.6.4 The Company shall not be liable for any defacement of or damages to the premises ofa Customer resulting from the furnishing of service which is not the direct result ofthe Company s negligence.Company may be interconnected with the services orfacilities of other carriers or private systems. However , service furnished is providedsolely by the Company and is not a joint undertaking with other parties.Service furnished by theIdaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROAD VIEW NETWORKS, INc.800 Westchester Avenue, Suite N- 501Rye Brook, NY 10573(800) 276- 2384Issued: November 26, 2008Idaho Price List No.Original Page No. 13Effective: December 26 , 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)Liability of the Company (Cont'd)The Company shall be indemnified and saved harmless by the Customer from andagainst all loss , liability, damage and expense , including reasonable counsel fees , dueto:Any act or omission of: (a) the Customer or Authorized User , (b) any otherentity furnishing service , equipment or facilities for use in conjunction withservices or facilities provided by the Company; or (c) common carriersexcept as contracted by the Company;Any delay or failure of performance or equipment due to causes beyond theCompany s control , including but not limited to , acts of God , fires , floodsearthquakes , hurricanes , or other catastrophes; national emergenciesinsurrections , riots , wars or other civil commotions; strikes , lockouts , workdifficulties; criminal actions taken against theCompany; unavailability, failure or malfunction of equipment or facilitiesstoppages or other laborprovided by the Customer or third parties; and any law , order , regulation orother action of any governing authority or agency thereof;Any unlawful or unauthorized use of the Company s facilities and services;Breach in the privacy or security of communications transmitted over theCompany s facilities;Changes in any ofthe facilities , operations or procedures ofthe Company thatfacilities or services provided by the Customerobsolete , or require modification or alteration of such equipment , facilities orservices , or otherwise affect their use or performance;render any equipment ,Any noncompletion of calls due to network busy conditions;Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROADVIEW NETWORKS, INc.800 Westchester Avenue , Suite N- 501Rye Brook , NY 10573Idaho Price List No.Original Page No. 14(800) 276- 2384Issued: November 26, 2008Effective: December 26 , 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)Liability of the Company (Cont'd)6 (Cont'd)And any other claim relating to the use of or furnishingof use of theCompany s services or facilities which resulted from any act or omission ofthe Customer , its Authorized Users , guests , patrons , visitors or other transientthird parties using the services of the Company through the Customerequipment , or any other entity.Responsibilities of the CustomerThe Customer is responsible for making proper application for service; placing anynecessary orders; for complying with tariff regulations; and payment of charges forservices provided. Specific Customer responsibilities include , but are not limited tothe following:The Customer shall ensure compliance with any applicable laws , regulationsorders or other requirements (as theyexist from time to time)of anygovernmental entity relating to services provided or made available to otherusers by the Customer.If required for the provision of the Company s services , the Customer mustsupporting structure , conduit and electricalpower without charge to the Company.provide any equipment space ,The Customer is responsible for arranging access to its premises at timesmutually agreeable to the Company and the Customer when required for theCompany personnel to install , repair , maintain , program , inspect or removeequipment associated with the provision of the Company s services.Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROADVIEW NETWORKS, INC.800 Westchester Avenue , Suite N- 501Rye Brook,NY10573(800) 276- 2384Issued: November 26, 2008Idaho Price List No.Original Page No. 15Effective: December 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)Responsibilities of the Customer (Cont'1 (Cont'd)The Customer shall ensure that any Customer provided equipment and/orsystems are properly interfaced with Company facilities or services , that thesignals emitted into Company s network are ofthe proper mode , bandwidthpower , and signal level for the intended use of the Customer and incompliance with the criteria set forth in this tariff, and that the signals do notdamage equipment , injure personnel , or degrade service to other Customers.The Customer must pay the Company for replacement or repair of damage tothe equipment or facilities of the Company caused by negligence or willfulact of the Customer , users , or others , by improper use of the services , or byuse of equipment provided by the Customer , users , or others.The Customer must pay for the loss through theft of any Company equipmentinstalled at Customer s premises.The Customer is responsible for establishing its identity as often as necessaryduring the course of a call.The Customer is responsible for identifying the station , party, or person withwhom communications is desired and/or made at the called number.Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROAD VIEW NETWORKS , INc.800 Westchester Avenue , Suite N- 501Idaho Price List No.Rye Brook , NY 10573Original Page No. 16(800) 276- 2384Issued: November 26, 2008Effective: December 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)Billing and Payment For ServiceResponsibility for ChargesThe Customer is responsible for payment of all charges for services and equipmentfurnished to the Customer or its Authorized Users for transmission of calls via theCompany s network. In particular and without limitation to the foregoing, theCustomer is responsible for any and all cost(s) incurred as the result of:any delegationofauthority resultingin the use of Customercommunications equipment and/or network services which result in theplacement of calls via the Company;any and all use of the services provided by the Company, including callswhich the Customer did not individually authorize;any calls placed by or through the Customer sequipment via any remoteaccess feature(s);any calls placed via the Company s Travel Service as a result of theCustomer s intentional or negligent disclosure of Authorization Codes orAccount Codes assigned to the Customer; andany and all calls placed to a toll- free number (e.800" or " 888" ) providedto the Customer by the Company.Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROAD VIEW NETWORKS, INc.800 Westchester Avenue , Suite N- 501Idaho Price List No.Rye Brook , NY 10573Original Page No. 17(800) 276- 2384Issued: November 26, 2008Effective: December 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)Billing and Payment For Service (Cont'Payment for ServiceAll charges due by the Customer are payable to the Company or any agent dulyauthorized to receive such payments. The billing agent may be the Company, a localexchange telephone company, credit card company, or other billing service. Termsof payment shall be according to the rules and regulations of the agent and subj ectthe rules of regulatory bodies having jurisdiction.Non-recurring charges for installationsservice connections , movesrearrangements are due and payable within thirty (30) days after the closing dateprinted on the invoice or bill mailed to the Customer by the Company. Billingthereafter will include recurring charges and actual usage as defined below:Billing of the Customerby theCompany will begin on theServiceCommencement Date , which is the day on which the Company notifies theCustomer that the service or facility is available for use , except that theService Commencement Date may be postponed by mutual agreement of theparties , or if the service or facility does not conform to standards set forth inthis tariff or the Service Order. Billing accrues through and includes the daythat the service , facility, arrangement or component is discontinued.The Company shall present invoices for recurring charges monthly to theCustomer , in advance of the month in which service is provided , andrecurring charges shall be due and payable within thirty (30) days after theclosing date printed on the bill mailed to the Customer by the Company.Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROAD VIEW NETWORKS, INC.800 Westchester Avenue, Suite N- 501Rye Brook, NY 10573(800) 276- 2384Issued: November 26 , 2008Idaho Price List No.Original Page No. 18Effective: December 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'Billing and Payment For Service (Cont'Payment for Service (Cont'd)When service does not begin on the first day of the month , or end on the lastday ofthe month , the recurring charge for the fraction ofthe month in whichservice was furnished will be calculated on a pro rata basis. For this purposeevery month is considered to have thirty (30) days.When billing is based upon Customer usage , usage charges will be billedmonthly in arrears for service provided in the preceding billing period.Unless individual plans specify otherwise , early termination penalties applyto all term plans and are calculated by multiplying the number of months leftin a customer s term plan by applicable monthly recurring charges.Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROADVIEW NETWORKS , INC.800 Westchester Avenue, Suite N- 501Rye Brook10573Idaho Price List No.Original Page No. 19NY(800) 276- 2384Issued: November 26, 2008Effective: December 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)Billing and Payment For Service (Cont'Billing DisputesBilling disputes shall be processed by the Company or its billing agent( s) consistentwith Commission regulations.A valid billing dispute consists of written documentation specifically listing the totaldollar amount of the dispute , the specific rate elements being disputed , and theirdollar amounts. At least one of the following reasons must be given for the disputeto be considered valid:Incorrect RateError in quantity (i. , billing increments)Service no longer existsIncorrect customer being billedBackbillingRefusal to pay an entire bill or any portionthereof without written supportingdocumentation will not be considered a valid dispute and will be handled as nonpayment.In the event that a billing dispute is resolved in favor of the Company, late paymentcharges will apply to amounts withheld pending settlement of the dispute. Latepayment charges are calculated as set forth in Section 2. 5 except that when thecustomer disputes the bill on or before the payment date and pays the undisputedamount on or before the payment date , the penalty interest period shall not begin until10 days following the payment date.Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGDecember 26, 2008Boise, Idaho

BROADVIEW NETWORKS, INc.800 Westchester Avenue, Suite N- 501Rye Brook, NY 10573Idaho Price List No.Original Page No. 20(800) 276- 2384Issued: November 26 , 2008Effective: December 26, 2008SECTION 2 - RULES AND REGULATIONS (Cont'd)Billing and Payment For Service (Cont'd)Billing Disputes (Cont'In the event that a billing dispute is resolved in favor ofthe Customer , the Companywill refund any overpayment. In addition , the Company will pay to the customerpenalty interest on the overpayment. When a claim is filed within 90 days ofthe duedate , the penalty interest shall begin on the payment date. When a claim is filed morethan 90 days after the due date , the penalty interest period shall begin from the date ofthe claim or the date of overpayment , whichever is later.The penalty interest period shall end on the date that the Company actually refundsthe overpayment to the customer. The penalty interest rate shall be the lesser ofthehighest interest rate (in decimal value) which maybe levied by law for commercialtransactions , compounded daily for the number of days from the first date to andincluding the last date of the period involved; or 0. 000292 per day, compoundeddaily for the nu

BROADVIEW NETWORKS, INc. 800 Westchester Avenue, Suite N-501 Rye Brook, NY 10573 (800) 276-2384 Idaho Price List No. Original Page No. Issued: November 26 2008 Effective: December 26, 2008 TITLE SHEET LONG DISTANCE TELECOMMUNICATIONS PRICE LIST BROAD VIEW NETWORKS, INC. Issued By: Charles C. Hunter Executive Vice President and General Counsel