NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(xiii)(2)(D)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)(xiii)(2)(D)
The expense deduction for the first three years of any qualifying new line of business project shall be 50% of the direct costs in each such League Year;