NFL Collective Bargaining Agreement

Article 12
Revenue Accounting and Calculation of the Salary Cap

Section 1(a)(ii)(1)(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)(ii)(1)(E)

Any PSRs or naming rights or cornerstone sponsorship proceeds that were excluded from the calculation of AR under the Prior Agreement, to the extent that the amortization schedule has not expired.