12 NCAA Include revenue received Input revenues received 12/13 now on Distributions from participation in bowl from all NCAA distributions separate lines, they games, tournaments and including NCAA were previously all NCAA distributions. championships reported together. This category includes reimbursements and amounts received for payments received from direct participation or the NCAA for hosting a through a sharing championship. In some arrangement with an cases, NCAA distributions athletics conference, may be provided by the including shares of conference office. Consult conference television with the conference office agreements. If known by for the amount if you do sport, report as such. not have it available and Include any payments include in this category. received from the NCAA for hosting a championship (permissible to include in Revenue Not Related to Specific Teams). 13 Conference Same as 12 above Input all revenues received 12/13 now on separate Distributions by conference distribution, lines, they were (Non Media or excluding portions of previously reported Bowl) distribution relating to together. Bowl media rights (reported in Revenues are in category 11) or NCAA Category 19 starting distributions (reported in with Fiscal Year 2016. category 13). Note: Conference distributions of revenue generated by a post-season bowl to conference members should be recorded in this category. Distributions for reimbursement of season bowl expenses should be included in Category 19.
12 NCAA Distributions Include revenue received from participation in bowl games, tournaments and all NCAA distributions. This category includes amounts received for direct participation or through a sharing arrangement with an athletics conference, including shares of conference television agreements. If known by sport, report as such. Include any payments received from the NCAA for hosting a championship (permissible to include in Revenue Not Related to Specific Teams). Input revenues received from all NCAA distributions including NCAA championships reimbursements and payments received from the NCAA for hosting a championship. In some cases, NCAA distributions may be provided by the conference office. Consult with the conference office for the amount if you do not have it available and include in this category. 12/13 now on separate lines, they were previously reported together. 13 Conference Distributions (Non Media or Bowl) Same as 12 above Input all revenues received by conference distribution, excluding portions of distribution relating to media rights (reported in category 11) or NCAA distributions (reported in category 13). Note: Conference distributions of revenue generated by a post-season bowl to conference members should be recorded in this category. Distributions for reimbursement of bowl expenses should be included in Category 19. 12/13 now on separate lines, they were previously reported together. Bowl Revenues are in Category 19 starting with Fiscal Year 2016. season
NCAA%20Financial%20Reporting%20Guidance%202018.docx