NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 10(k)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-House Media Pro Rata Allocations. If a Club operates a media business in-house and receives revenues, some of which would be AR and some of which would not be AR, the parties shall agree upon allocation of such revenues for inclusion in AR. If the parties cannot agree, the issue shall be resolved by a jointly-retained arbitrator who has experience in the media business. The current methodology utilized by the Washington Redskins to allocate the percentage of Red Zebra revenues that are NFL footballrelated shall continue for Red Zebra absent agreement of the parties otherwise.