NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 1(a)(xiii)(2)(C)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)(C)
Absent NFLPA approval, there may be no more than $182,989,000 in direct costs across all projects that qualify for the deduction in the 2018 League Year (i.e., a maximum deduction of $91,495,000). For the avoidance of doubt, this Subsection (C) is subject to the requirements of Subsections (A) and (B) above. This maximum deduction amount shall increase each subsequent League Year by the same percentage increase (if any) of AR;