Levitt Report - NHL.com

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UNIFIED REPORT OF OPERATIONSREPORTING INSTRUCTIONSSCHEDULE II - REVENUES - ContinuedP. Dasherboard Revenues - NetInclude your Club’s gross share of dasherboard advertising revenues lesscommissions, agency fees and other reasonable and customary direct costs relatingthereto.Q. Signage Revenues - NetInclude your Club’s gross share of all signage-advertising revenues less commission,agency fees and other reasonable and customary direct costs relating thereto. Anycontracts for fixed signage in excess of five years and $2.5 million value over the lifeof the contract must be recognized on a straight line basis over the term of thecontract.R. Parking Revenue - NetInclude your Team’s gross share of parking revenues and net out reasonable andcustomary direct costs relating thereto.S. Other Hockey RevenuesNHL Enterprises Royalties - line 78Report your Club’s share of NHL Enterprises' rights fees used as funding creditsagainst League dues. The amount should agree to the amount reported in AppendixA.Prior Year Adjustments - line 79Report any prior year timing differences relating to your Club’s share of the NHLEnterprises Royalties.Sponsorship and Promotional Revenues - line 80Report all revenues from sponsorship and promotions not reported in other sectionsof Schedule II.Currency Assistance Program (Assessment) Subsidy - line 81Report your Club’s share of the 2002-03 Currency Assistance Programs (Phase I andPhase II). Report the amount assessed as a negative and subsidy received as apositive.If your Club received a subsidy under the program (either phase I or phase II),report this amount as revenue here less the assessment noted above.URO Instructions – September 2003 3312/18/2003 10:50 AM
UNIFIED REPORT OF OPERATIONSREPORTING INSTRUCTIONSSCHEDULE II - REVENUES - ContinuedGovernment Subsidy / Other Revenues – line 82Report all government payments/grants that are not contingent on operating orcapital spending. Government payments/grants that are in substancereimbursements of operating costs must be reported as an offset to the particularcost item and reported as such in the appropriate costs line in the URO. Forexample, if government grants are contingent on building operating cost spending,then they should be reported as a reduction of building costs. Any grants contingenton capital spending must be reported as a reduction to capital spending and anyrelated amortization or depreciation expense must be reported on Schedule I, sectionH. All other grants not contingent on spending must be reported here as OtherHockey Revenues.Report all other miscellaneous revenues, net of reasonable and customary directcosts related to these revenues. It must not include items such as interest income,revenues from sale of players or expansion income, for which these amounts mustbe reported in section H of Schedule I. Provide details for all categories that exceed$50,000.URO Instructions – September 2003 3412/18/2003 10:50 AM
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independent review of thecombined f
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Conclusions:In accordance with my a
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The revenues and expenses reported
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Phase III - Review of 2002-2003:For
Page 10 and 11: 8. We tested the mathematical accur
Page 12 and 13: .Buffalo, the agreed-upon procedure
Page 14: from the licensing of suites and cl
Page 18 and 19: formula which takes into account: c
Page 20 and 21: However, with respect to broadcasti
Page 22 and 23: ooks. Similarly, the combined URO r
Page 24 and 25: team operations are insufficient. F
Page 26 and 27: Appendix ATEAMMighty Ducks of Anahe
Page 29 and 30: UNIFIED REPORT OF OPERATIONSREPORTI
Page 35 and 36: National Hockey LeagueUnified Repor
Page 59: UNIFIED REPORT OF OPERATIONSREPORTI
Page 75 and 76: Appendix C (cont’d)Arena Novelty
Page 77 and 78: Appendix EURO REPORTINGOTHER COSTS!
Page 79 and 80: Appendix GForm of Agreed Upon Proce
Page 81 and 82: Appendix HForm Of Agreed Upon Proce
Page 83 and 84: Appendix INHL Summary Statement of
Page 85: Lynn E. TurnerAppendix KMr. Turner
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Levitt Report - NHL.com

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