NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(xiii)(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)(xiii)(2)(B)
Absent NFLPA approval, a project in a new line of business shall not qualify for this deduction if it has more than $15,250,000 in direct costs in a League Year. This limit shall increase in each League Year after the 20182 League Year by the percentage change in AR.