NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(iv)(3)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)(iv)(3)
The reasonableness and includability in AR of such allocations and transactions between Related Entities shall be determined by the Accountants, in accordance with the procedures described below.