NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(ii)(2)(B)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)(ii)(2)(B)
Revenues generated from stadium events unrelated to NFL football (e.g., concerts, soccer games) in which the Club or a Club Affiliate makes a non-de minimis investment of capital or cash, and the value of, and revenues generated from, stadiumrelated businesses and/or opportunities unrelated to NFL football in which the Club or an affiliate must invest a non-de minimis amount of capital, cash, or effort to generate revenue (other than real estate development opportunities, which are subject to Subsection 1(a)(ii)(I) below);