For any entity which does not fit the rule set forth in Subsection (4) above, but which has partial common ownership with the NFL, any NFL Affiliate, or a Club, and which is engaged in AR-related transactions with the NFL, any NFL Affiliate, or the Club (a “Non-Controlled Related Entity”), if the NFL, any NFL Affiliate or a Club contracts with such a Non-Controlled Related Entity for the right to provide goods or services (other than ticket or broadcast rights), revenues from the sale of which would be included in AR if sold directly by the NFL, any NFL Affiliate, or the Club, only the amount paid by the Non-Controlled Related Entity to the NFL, any NFL Affiliate, or the Club for the right to provide such goods or services (which amount must be negotiated in good faith and should reflect the amount that an independent third party would pay for the right to provide such goods or services) shall be included in AR. (For example, if a Club contracts with a Non-Controlled Related Entity when it could have contracted with an independent third party to be the concessionaire at a stadium, AR shall include the concessionaire fee, but not the revenues received by the Non-Controlled Related Entity for the sale of concessions.) The Local Accountants and Accountants shall have access to the payment terms of any such contracts to confirm that the amount paid reflects fair market value. If there is a dispute about whether the amount reflects fair market value, the issue shall be resolved by a jointly-appointed arbitrator who has experience in the line of business in question, and the fair market value shall be included in AR.