NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(viii)(4)(B)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.
Notwithstanding anything else in this Agreement, and without limitation: (i) revenue derived from tickets, suites, fees to enter club suites or any other part of the stadium, PSLs, PSRs, luxury boxes, concession sales, parking, sales of programs and novelties, pouring rights, and naming rights for practice/training facilities, shall not be subject to exclusion hereunder; and (ii) a sponsorship agreement must have at least fifty-five percent (55%) of revenues attributable to sponsorship elements/deliverables related to the stadium (including tickets, suites and the IP value of the sponsorship) to qualify as a cornerstone sponsorship.