Levitt Report - NHL.com

More documents

Recommendations

Info

UNIFIED REPORT OF OPERATIONSREPORTING INSTRUCTIONSSCHEDULE V - TEAM DEVELOPMENT COSTSFor Sections A through D, report amounts relating to your Club’s Minor LeagueOperations . Costs relating to the Major League Team operations mus t be reported inSchedule IV.Minor League OperationsA. General Managers & Coaches CostsInclude both current earnings and the present value of deferred earnings andbonuses for minor league general managers and coaches. Use the same accountingguidelines for recognizing earnings as detailed in section "A" of Schedule III of thereporting instructions.B. Trainers CostsInclude both current earnings and the present value of deferred earnings andbonuses for minor league trainers. Use the same accounting guidelines forrecognizing earnings as detailed in section "A" of schedule III of the reportinginstructions.C. Other Minor League Team CostsInclude other costs relating to your Club’s minor league operations, such as minorleague Team travel, equipment, etc.D. NHL Minor League AssessmentAmateur League Assessment - line 9Report your Club’s share of the CHL and USA Hockey grants assessed and collectedby the League. For the 2002-03 Season, the amounts assessed per Team by theLeague were CDN$180K and US$13.3K, respectively.Payments made to other Federations, such as the IIHF, for release of players mustbe reported on line 24 of Schedule III.URO Instructions – September 2003 4112/18/2003 10:50 AM
UNIFIED REPORT OF OPERATIONSREPORTING INSTRUCTIONSSCHEDULE V - TEAM DEVELOPMENT COSTS - ContinuedOther Team Development CostsE. Scouting CostsInclude both current earnings and the present value of deferred earnings andbonuses for all scouts. Use the same accounting guidelines for recognizing earningsas detailed in section "A" of schedule III of the reporting instructions.F. Training Camp ExpensesPlayers' Travel & Lodging - lines 13 and 14Include all training camp related player costs. All costs related to GM's, coaches andtrainers must be reported on line 16.Players' Per Diem and Training Camp Allowance - line 15Report all players per diem and allowances relating to the training camp. Non-playerper diem and allowances must be reported on line 18.URO Instructions – September 2003 4212/18/2003 10:50 AM
Page 1 and 2:
independent review of thecombined f
Page 3 and 4:
Conclusions:In accordance with my a
Page 5 and 6:
The revenues and expenses reported
Page 7:
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 67: 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
show all

Levitt Report - NHL.com

Create successful ePaper yourself

Delete template?

Save as template?