Investments in or contributions toward the purchase of concession equipment by concessionaires on behalf of a Club or a Club’s Stadium, and the value of provided elements related to the operation and maintenance of the soft drink equipment in the Club’s Stadium (i.e., dispensing/vending equipment, service). For the purpose of this Section:

• (i) The parties have agreed that the “equipment” and “provided elements related to the operation and maintenance of the soft drink equipment” that are not considered AR under this Section include, without limitation, the following items: (a) beer or soft-drink dispensing machines and the value of any provided elements related to the operation and maintenance of the beer or soft drink equipment in the Club’s stadium (i.e., dispensing/vending equipment, service); (b) cash registers, credit card readers, computers, printers, or other electronic equipment that is/are used solely in concession areas (including point-of-sale electronic hardware, software, and related wiring and internet equipment) or outside of such areas by food or beverage vendors (e.g., hand held ordering devices); (c) condiment, serving, or other food or beverage carts; (d) digital menu boards; (e) concessions electronic signage, or menu boards (electronic or not electronic); (f) food preparation machines such as broilers, fryers, grills, heat lamps, ice machines, mixers, ovens, ranges, popcorn machines, refrigerators, sinks, warming units, and wrapping machines; (g) non-disposable smallwares; (h) food preparation and serving tables; (i) shelving used in concession areas; (j) concession-related vending machines; (k) sanitation dispensers; (l) water conditioners and filters; (m) water heaters; (n) dishwashers and waste disposal equipment; (o) portable fire protection equipment such as extinguishers, in each case (k)–(o), only when dedicated for use exclusively in or for concession areas; and (p) internet, cabling, or other electronic transmission equipment directly and exclusively used with any of the equipment identified above.
• (ii) The parties have agreed that the “equipment” and “provided elements related to the operation and maintenance of the soft drink equipment” that are not considered AR under this Section do not include, without limitation, the following items: (a) air conditioners, air heaters, carpentry, carpeting, ceilings, electrical, flooring, furnaces, insulation, lighting (other than heat lamps used for food preparation or service), painting, plumbing, non-electronic signage, tilting, or wall coverings; (b) architectural, design, contractor, installation or other services related to concession areas (except for maintenance or service costs covered by Subsection (G)(i)(a) above); (c) artwork; (d) buckets, mops, brooms, vacuum cleaners, or other cleaning or maintenance items; (e) construction buildout costs (other than the cost of specific equipment identified in Subsection (G)(i) above; (f) disposable smallwares; (g) financing costs; (h)–(i)[omitted]; (j) chairs, tables, bars (fixed or movable), or other furniture, other than food serving or preparation tables; (k) forklifts, golf carts, trailers, trucks, or other means of transportation; (l) hand-held electronic devices that are used for purposes other than ordering food or beverages, and are located outside of concession areas and operated by persons other than food or beverage vendors (e.g., multi-function handheld devices that are used by fans outside concession areas); (m) internet, cabling, or other electronic transmission equipment not directly and exclusively used with any of the equipment identified in Subsection (G)(i) above; (n) leasehold improvements; (o) maintenance or service costs other than for beverage dispensers as provided in Subsection G(i)(a) above; (p) security equipment or safes; (q) shop equipment; (r) surfacing; (s) time clocks; (t) uniforms or other clothing; and (u) items described in Subsections (G)(ii)(k)–(o) that are not dedicated for use exclusively in or for concession areas.
• (iii) The amount considered as “equipment” for the above subsections includes the purchase price of the item along with any related shipping and taxes. The parties will discuss in good faith regarding whether any particular replacement parts used to repair equipment itself qualifies as “equipment” under the terms of this Section 1(a)(ii)(2)(G); and
• (iv) To the extent that an item is not described in the foregoing, its status will be determined by whether it is closer in nature to the items described in Subsection (G)(i) or Subsection (G)(ii), unless the parties expressly agree in writing otherwise.
• (v) To the extent that any amounts are deemed to be non-qualifying under this Subsection, they will be included in AR amortized over five (5) years.