NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 10(d)Additional AR Accounting Rules
The following accounting rules apply in addition to those set forth above. Absent an express provision to the contrary, all accounting rules applied prior to the 2011 League Year continue in effect, regardless of whether or not they are set forth or referenced in this Agreement.
In-Kind Provisions. The value of in kind provisions to the League office under contracts made by NFL Ventures or its subsidiaries (e.g., airline tickets) will not be included in AR, up to a maximum of $20 million for the 2020 League Year. This “cap” shall increase in each subsequent League Year at the same rate as AR. The value of any such in-kind provisions over the “cap” shall be included in AR at 90% (as with any other barter). The value of in kind provisions distributed or provided to Clubs under such contracts will be included in AR; the value of such provisions will be based upon actual usage or consumption by each Club (the Clubs will be responsible for tracking such usage or consumption). Nothing in this provision is intended to affect the parties’ agreement that production costs shall not be considered an “In-Kind” provision.