Description: The Balance Sheet is for informational purposes only. It displays the items which your team made and spent money on for the last series of games. It can help teams to track revenue and figure out where it came from. Please note that there are items that do not appear on the balance sheet. For example, if you offer money to a free agent and he elects not to sign with your team, that money is returned to your team, but, does not appear on the balance sheet.

The balance Sheet displays the following line items (and if they add to or take away from the bottom line):

Ticket Sales (+)
Concession Sales (+)
Merchandise Sales (+)
League Shared Revenue (+)
Active Salary Expense (-)
Salary Liability Expense (-)
Manager Expense (Salary) (-)
Trainer Expense (Salary) (-)
Minor League Expenses (-)
Salary Cap Violation Penalty (-)

The sum of these items does not always match money added to your bank and cash reserve. Often times teams have small amounts of money added for things such as a refund of a league fee on a coach or trainer bid and bank interest. So, this is more of a breakdown of operations revenue rather than total revenue.

Active Salary Expense: This is the total money paid to players on your roster (and minor league system) for the last series. Players on the 15 day disabled list are also included in this. Players on the 60 Day DL are not.

Salary Liability Expense: All but the final two seasons of a player's contract are guaranteed (meaning if the player has 0 or 1 year left on his contract that is not). Any player who is released with more than 1 year left on their contract will still need to be paid by your team, for the duration of the contract. This is where salary liability comes in. The salary liability (which is also shown at the bottom of the balance sheet screen over this and the next 8 seasons) is a running total of how much money in salaries of players who are NOT on your team that you still owe money to. The liability as shown in the table at the bottom of the balance sheet is a season total. The liability in the balance sheet is the total for the last series. It is important to note that there is a grace period for new owners to release long term contract players without incurring any penalties.

League Shared Revenue: A portion of ticket sales goes into a League Shared Revenue pot to be divided among all qualifying teams. This is to help less financially stable teams enjoy the game as well. In addition, the salary cap penalty a team may incur also goes into league shared revenue.

Minor League Expenses: As mentioned in the Office Vitals section, you have a minor league budget. This field on the balance sheet tells you how much money you actually spent on the minor league system during the last game day. This will give you an idea of what to expect with respect to player development.