Specifically, information display that from 2009-2015, the Club made irrelevant and/or unexplained accounting entries or changes that diminished shareable revenues held in two techniques: Sponsor, Broker, and Customer Misclassifications. Working with forensic accountants, the Investigation recognized, for the 2011-2015 seasons, roughly $9 million, which seems to were shielded via misclassifying shareable revenues held in accounts associated with sure massive gross sales to sponsors and agents and shoppers (the “Sponsor, Broker and Customer Misclassifications”). A good portion, roughly $7 million, contains revenues derived from NFL tickets bought or bartered with sponsors at falsely undervalued costs or revenues from facilities hooked up to NFL video games that had been diverted to important occasions. Contemporaneous emails discussing those revenues indicated a transparent intent to falsify income information with a view to keep away from sharing. For instance, July 2010 communications expose that the Commanders decided {that a} “less obvious” approach to “avoid the VTS implications” on an NFL hospitality tent bought to a sponsor was once to redirect the income ($17,773) to hospitality tents for a Virginia Tech school sport, although “the deal does not reference VT” they usually “wont [sic] send the tickets to them. When an worker requested if it was once “kosher” to “just redirect[] the revenue to a nonshareable [sic] dept,” a senior government, responded “its [sic] fine.” Other Sponsor, Broker, and Customer Misclassifications seem to have concerned: (i) promoting NFL tickets thru agents or on web price tag gross sales platforms after which classifying the ensuing income as particular match income; (ii) reclassifying income from NFL tickets as non-shareable income in hospitality accounts (for particular occasions); and (iii) recording forfeited safety deposits on NFL season tickets, as “miscellaneous income.”24 Deferred Income Transfers. Given the stated use of particular occasions. accounts to improperly defend NFL revenues from sharing, a forensic accounting assessment was once carried out on sure transfers of revenues from NFL-related accounts to important match accounts. referred source of revenue transfers”). The Club lately supplied data appearing that the Club’s accounting practices concerned commingling shareable football-related and non-shareable particular match revenues within the authentic account. Despite this, on account of the absence of to be had accounting documentation to improve the appropriateness of nearly all of those transfers and the inconsistencies and obvious weaknesses within the Club’s historic accounting practices, the Investigation may now not conclude how a lot of the Deferred Income Transfers constitute reputable non-shareable revenues or mirrored flawed income shielding practices, together with the ones recognized within the Sponsor, Broker, and Customer Misclassifications. In order to resolve whether or not, in reality, the Deferred Income Transfers integrated unreported shareable revenues, we recognized for the Club the precise common ledger magazine 24 These classes of doubtless misclassified revenues came about within the following seasons: 2011 ($0.33 million); 2012 ($3.00 million); 2013 ($1.79 million); 2014 ($1.88 million); 2015 ($2.03 million). 16