Levitt Report - NHL.com

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UNIFIED REPORT OF OPERATIONSREPORTING INSTRUCTIONSSCHEDULE VII - GENERAL AND ADMINISTRATIONReporting change for 2002-03: All depreciation and amortization expenses should bereported on Schedule I, section H.To the extent that cost are based on an allocation, mark an “X” in the space providedon the URO schedule and provided on Schedule XIII a description of allocationprinciple and details of calculation, including the total pool of expenses beingallocated. Report on a separate sheet any significant/material change in allocationmethod(s) used to prepare the 2002-03 URO as compared to the allocationmethod(s) used to prepare the 2001-02 URO.Include general and administration personnel and other related costs (such as thePresident's office, Accounting and Finance department, General Administration suchas receptionist, clerical staff, etc.) Do not include costs relating to Advertising,Marketing, Public Relations and Ticket Sales. These costs should be reported onSchedule VIII. If your Team President is also General Manager, then include theportion of his salary and benefits related to his GM functions on line 1 of schedule IVand the balance on line 1 of this schedule.SCHEDULE VIII - ADVERTISING, MARKETING, PUBLIC RELATIONS ANDTICKET SALES EXPENSEInclude those employees whose main responsibilities are in any of the departmentsmentioned above. The costs directly related to these departments should beincluded here. Report on line 8 all media advertising costs.SCHEDULE IX - BALANCE SHEET INFORMATIONHockey ClubReport all assets and liabilities disclosed in the Club’s financial statements.Affiliated EntityReport all assets and liabilities disclosed in Affiliated Entities' financial statements tothe extent that these assets and liabilities are used in whole or in part to run theClub’s operations.SCHEDULE X – CASH FLOW INFORMATIONReport the Club’s cash flow from operations.SCHEDULE XI – TEAM DEBT INFORMATIONReport the Club’s Team debt information from operations.URO Instructions – September 2003 4512/18/2003 10:50 AM
UNIFIED REPORT OF OPERATIONSREPORTING INSTRUCTIONSSCHEDULE XII - RELATED PARTY/AFFILIATED ENTITY PAYMENTSPayment(s) To and From Owner(s) and Family Member(s)Report the total amount of payment(s) made to or received from owner(s) and/orfamily member(s). Name(s) of individual(s) to whom the payments were made to orreceived from should not be specified. Payments include, but are not limited to,salaries, fees, management and expense reimbursements, or other items credited torevenues or charged to expenses. Please indicate the URO schedule(s) and line(s) inwhich the payment(s) was charged to or from.Payment(s) and Charge(s) To and From Affiliated EntitiesReport all payments and charges to and from affiliated entities. Specify the name ofthe affiliated entity and the URO schedule and line to which the payment(s) wascharged to. Payments and charges should include, but are not limited to, salaries,fees, management fees and expense reimbursements, or other items credited torevenues or charged to expenses. Please indicate the URO schedule(s) and line(s) inwhich the payment(s) was charged to or from.SCHEDULE XIII - ALLOCATIONSFor each line noted as being reported in the URO pursuant to an allocation betweenhockey and non-hockey operations, please provide the URO reference, amount ofallocable revenues/costs, principle of allocation and detail of the allocationcalculation.URO Instructions – September 200312/18/2003 10:50 AM46
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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
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8. We tested the mathematical accur
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.Buffalo, the agreed-upon procedure
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from the licensing of suites and cl
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formula which takes into account: c
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However, with respect to broadcasti
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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 71: 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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