Sports Franchise

http://www.franchisedirect.com/directory/sportclips.htm

Our target market, men and boys, represents half the population. Largely ignored by other haircutting franchises, our focus on guys has made Sport Clips one of the fastest growing franchises in the country. Every investment should be this obvious! We've grown from opening one store a month to opening multiple stores every week. This is a ground floor opportunity with a franchise that is seeing record growth - over 400 licenses are currently on the books and 98% of all our franchisees own more than one store! We now have opportunities for franchisees to buy multiple units and/or master licenses in several states.

http://www.irs.gov/businesses/page/0,,id%3D7099,00.html

Even among sports franchises in the same league, the financial statements for the sports franchise are generally unique. There are often significant differences in accounting for the acquisition of the sports franchise and in the accounting policies for major items such as player contracts and contingencies. There are also varying levels of vertical business integration. The financial statements often reflect significant related party transactions which are common for most sports franchises.
The amortization of player contracts is almost always a material audit issue. Player contracts are typically structured to include signing bonuses and deferred compensation arrangements.

For most sports franchises, ticket revenues and broadcasting rights constitute the majority of revenue. Many teams also have favorable lease arrangements in which the team receives revenue from parking, concessions, and stadium naming rights. Advance sales of upcoming season tickets are typically reflected as deferred revenue on the balance sheet. Generally accepted accounting principles (GAAP) require that gate revenues be recorded in the period in which the fans attend the games so that they are matched against period costs. As with other industries, the GAAP timing of income and expenses for sports franchises often differs from that for tax purposes.

http://www.bison.com/showcase/i9_sports_franchise.html

i9 Sports® is the fastest growing sports franchise in the nation with locations from coast to coast. i9 Sports is the first complete sports franchise for the 100 million youth and adult athletes nationwide offering opportunities to own and operate local amateur sports leagues, tournaments, camps, clinics, and youth development programs.

At the heart of i9 Sports is the core belief that what we offer goes beyond just sport itself. Anyone can offer a team sport. What sets i9 Sports apart is our ability to deliver a unique five point experience that we call the i9 Sports Experience.


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