In AZ, according to our rules interpreters, 10-4-2 Exception has been explained this way: In the past, if K fouls during the kick and the penalty is accepted, the foul would be administered from the previous spot and the down would be replayed. Now with the exception, R may have the penalty tacked on from the end of the down provided they are next to put the ball in play. If K fouls after R gains possession of the ball the exception no longer applies and the penalty is enforced under the all-but-one.