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Permissible Uses of Gross Gaming Revenue • Operating Expenses • FEox rp et hnes epsumr puossteboef i dneaf ci nc ionrgd a“ nnec te rwe vi tehnGu ee n,” eNr IaGl lCy BA uc cl leept itne dNAo c. c2o0u2n2t-i4n gi nPs rt ri nuccitps l tehs a(tGOApAePr)a t i n g (which does not provide a hard & fast definition, but rather provides standards that can be applied in accounting for operating expenses) o “([ wOo tpahegererar tti hni naggn] . ”et xhpe ecnosset soaf rgeopordi smsaorlyd )r et chua rt rai rneg i cnocsut rs r ae sds oi nc ioart de ed rwt oi t hg ecneenrtar tael os apl eersa t i o n s o Normally reported in two categories: § Selling expenses • Those expenses directly relating to the company’s efforts to generate sales [wagering] • E.g., sales salaries, commissions, advertisements, store supplies, delivery expenses, etc. § General and administrative expenses • Those expenses relating to the general administration of the company’s operations • Elic.ge.n, osfefsicaenrdanfedeso,ffeitcce. salaries, office supplies, accounting and legal services, business In Plain Language • Oe xppeerna dt i int ug reexspneencseesss aa rr ey lfeogr i tt ihme aotpe e, or ar tdi ionna royf , tahnedbruesai snoe ns sa b l e • Payroll & benefits (wages, fringe benefits, insurance, etc.) • Amdevdeirat,imsinargk(enteinwgs,peatcp.)er, radio, billboards, direct mail, promotions/giveaways, digital • Govaemr/insghoErxtp)ense (Slot participation fees, compact fees/licenses/permits, cash • Gr eepnaei rr as l/ &m aa idnmt ei nn ai snt cr ea ,t isvme a( lCl opma rpt lsi m& eenqtua irpyme xe pn et , ni snes ,urreanntcael /, al ecacsoeu enxt pi negn &s e l, e g a l f e e s , cpwooansstttareagrceet, mms eoervmvai cbl , eeesrt, scph. )ri op fse, ss sui po pn lai le ss e, lravui cnedsr, ye m& pl ilnoeyne se , iuntci lei nt i tei vs ,e ps ,htor na ien/icnogm, tmr auvne il c, a t i o n s , • Other (bank fees/service charges, check cashing fees, amortization & depreciation)
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