NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(iv)(4)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)(iv)(4)
Any entity which has the same ownership as the NFL, any NFL Affiliate (including without limitation NFL Ventures or any of its subsidiaries), or a Club, or is controlled by the same persons or entities which own or control the NFL, any NFL Affiliate, or a Club, and is engaged in AR-related transactions with the NFL, any NFL Affiliate, or a Club will be treated as the same entity as the NFL, any NFL Affiliate, or Club, as applicable, for the purposes of the AR Reporting Package and any audit with respect thereto.