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When you suspend service on a line, yet continue to pay as if the line had service, then your contract remains the same. If you suspend service and choose not to be billed, then your contract is extended for the length of time that you are not billed - either way you need to pay for 24 months of service before you can terminate the line without an ETF.
If you want to cancel as soon as the line is out of contract, then you will want to pay for service on the suspended line in order to keep the contract from being extended.
How much longer is left on the contract? If you are paying $10 a month for the line, then just keep paying that till the contract expires and then cancel the line. If it is a phone that requires a data plan, put a feature phone on that line and remove the data plan.
You can also figure if it will be less (not likely) to pay the ETF - $175 less $5 for each month of contract completed for a feature phone, or $350 less $10 for each month completed for a smartphone.