Here is the full financial accounting breakdown for the stadium based on your figures, calculated on both a **per-game** and **per-month** basis.
## 1. Ticket & Food Revenue
The calculations below assume the **minimum** attendance of 15,000 seats sold per game, with each ticket costing $40.00 and each attendee spending an additional $10.00 on the popcorn and drink offer.
* **Ticket Revenue per Game:** 15,000 \times \$40.00 = \$600,000.00
* **Food Sales per Game:** 15,000 \times \$10.00 = \$150,000.00
* **Total Revenue per Game:** \$600,000.00 + \$150,000.00 = \mathbf{\$750,000.00}
## 2. Player Expense
You mentioned the team pays **each player** $90,000.00 per game. To provide an exact total expense, we use the standard NBA active roster limit of **15 players**.
* **Player Payroll per Game:** 15 \text{ players} \times \$90,000.00 = \mathbf{\$1,350,000.00}
## 3. Game & Monthly Accounting Statement
Because the player payroll per game ($1,350,000.00) exceeds the total revenue generated from the minimum ticket and food sales ($750,000.00), the stadium is currently operating at a loss per game.
### Per-Game Income Statement
| Line Item | Calculation | Total |
|---|---|---|
| **Ticket Revenue** | 15,000 \text{ seats} \times \$40.00 | $600,000.00 |
| **Concession Revenue** | 15,000 \text{ attendees} \times \$10.00 | $150,000.00 |
| **Gross Revenue** | | **$750,000.00** |
| *Less: Player Payroll* | 15 \text{ players} \times \$90,000.00 | ($1,350,000.00) |
| **Net Earnings (Loss)** | | **($600,000.00)** |
### Monthly Income Statement (4 Games)
| Line Item | Calculation | Total |
|---|---|---|
| **Total Monthly Revenue** | \$750,000.00 \times 4 \text{ games} | $3,000,000.00 |
| **Total Monthly Payroll** | \$1,350,000.00 \times 4 \text{ games} | ($5,400,000.00) |
| **Net Monthly Earnings (Loss)** | | **($2,400,000.00)** |
## Summary Confirmation
* **How much they pay per game for the players:** **$1,350,000.00** (assuming a standard 15-player roster). If your calculation was intended for a single player only, it is **$90,000.00**.
* **How much the stadium earns (Gross Revenue):** **$750,000.00** per game, or **$3,000,000.00** per month.
* **Final Net Earnings:** At minimum attendance, the stadium does not make a profit; it clears a deficit of **$600,000.00 per game** due to the high player payroll.
> **Note:** Even if the stadium sells out completely to its maximum capacity of 20,000 seats every game, the gross revenue per game would be $1,000,000.00 ($800k tickets + $200k food), meaning the roster payroll of $1.35M would still require additional revenue streams (like sponsorship, parking, or television rights) to break even.
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