NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(xi)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)(xi)
Allocations Over League Years. The parties may agree to allocate AR received or to be received on an accrual basis in a particular League Year over one or more other League Years.