NFL Collective Bargaining Agreement

Article 12
Revenue Accounting and Calculation of the Salary Cap

Section 1(a)(ii)(2)(J)
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)(2)(J)

Any amounts a Club or any Club Affiliate receives as reimbursement for capital improvements, repairs, or maintenance, from governmental entities obligated to fund or maintain such stadiums under the terms of the lease or other operating agreement (e.g., as the NFLPA has agreed with respect to Denver), where such reimbursement arises when the funding obligation previously resided with the stadium landlord in the stadium lease or operating agreement, and the Club subsequently agreed to assume such obligation and be reimbursed for such expenditures, without any other consideration being exchanged, and in amounts no greater than previously was the responsibility of the stadium landlord. In order to be subject to this provision, the NFL and the applicable Club shall provide the NFLPA with written documentation of the actual audited costs of such improvements, repairs, or maintenance, and the NFLPA Auditor shall have the right to audit the actual costs and reimbursements and the terms of the operating agreement. For the avoidance of doubt, this Subsection is not intended to affect the existing treatment of other public funding of stadium construction or renovation.