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I got the next plan when I upgraded to my HTC One M8 and that is not how it works for me. Yes, I pay 32 monthly for the actual hardware but up front the only thing I had to pay were taxes which came out to like 50-60 dollars.
The advantage of the next plan, was that it lowered my monthly service price from 40 to 15 due to not being in a contract. So if you were to factor in those extra 35 dollars a month you spent for the duration of your 2 year contract plus the 200 or more you paid for the device up front, you ended up paying more for the phone than with the next plan. I pay the 32 a month for one year on my current device and then I have the ability to go ahead and trade in for another device and start the process over or I can pay the 32 for 18 months and then own the device.
If you are on an unlimited plan, you would in turn loose that, but as I never had one the 10GB plan I have is fine with me. Plus when I signed up for my Next plan, I got 100 dollars which I used to pay for the first 3 months of my device. Oh and I also got to keep my old iPhone 5 that I had before while in contract.
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