NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(i)(10)(E)All Revenues
For purposes of this Article, and anywhere else stated in this Agreement, revenues shall be accounted for in the manner set forth below.
(a)(i)(10)(E)
For purposes of this Agreement, Gambling Revenues from wagers shall be calculated as: (i) the aggregate net difference between gaming wins and losses (not the total amount wagered) net of all excise taxes or other gambling or gaming-related taxes or surcharges actually paid or owed; or (ii) any greater amount received by the NFL or the Club (or any related entity), net of all excise taxes or other gambling or gaming-related taxes or surcharges actually paid or owed.