NFL Collective Bargaining Agreement

Article 12
Revenue Accounting and Calculation of the Salary Cap

Section 1(a)(xiii)(2)(E)
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)(E)

The expense deduction for years four through five of any qualifying new line of business project shall be 25% of the direct costs in each such League Year;