Concessions / Merchandising Agreements. Beginning with concession and merchandising agreements entered into for the 2020 League Year, the determination whether a Club-related concession or merchandising business (or, for a League-related concession or merchandising business, only for revenues from operations located at the Super Bowl or NFL Draft, and not for any other revenues) is considered inhouse or outsourced for the calculation of AR shall be determined based upon an assessment of: (1) inventory risk; (2) allocation of profit and which party bears the risk of loss; (3) operational control; (4) responsibility for fulfillment; and (5) final pricing authority, with no individual factor controlling. In the event that the NFL and the NFLPA cannot reach agreement on the outcome, the issue shall be determined by a neutral accounting expert mutually appointed by the parties to make such determination, which determination will be final and binding. The neutral accounting expert shall have authority to order discovery and receive evidence from the parties that he or she deems appropriate. In any such proceeding, no reference shall be made to GAAP or any other outside accounting standard determined by any third party.