The Roster Depreciation Allowance: How Major League Baseball Teams Turn Profits Into Losses
This article was selected for inclusion in SABR 50 at 50: The Society for American Baseball Research’s Fifty Most Essential Contributions to the Game. “Under current generally accepted accounting principles, I can turn a $4 million profit into a $2 million loss, and I can get every national accounting firm to agree with me.”1 —Paul […]