Finance Glossary

This is the complete APSM Finance Glossary. An A-Z index of every contract, salary cap, business, valuation, legal, betting, and other financial terms used across sports.

Each definition includes examples from every major league, including the NFL, NBA, MLB, NHL, MLS, International soccer, combat sports, golf, tennis, racing and individual sports.

Click any term below to open its full breakdown.

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

A

1099
Agent Fees
Appreciation
Arbitration
Assets vs. Liabilities

B

Base Salary
Bird Rights
Business Expenses

C

Cap Holds
Cap Space
Capital Gains
Collective Bargaining
Contract Extension

D

Dead Cap
Depreciation

E

Escrow

F

Federal Tax
Franchise Tag
Free Agency

G

Gross Income
Guaranteed Money

H

I

Incentives
Income Tax
Index Funds

J

Jock Tax

K

L

M

Mutual Fund

N

Net Income
Net Worth

O

Option Bonus

P

Primary Residence
Property Tax
Proration

Q

Qualifying Offer

R

Residency
Restricted Free Agent
Return on Investment
Revenue
Rookie Contracts

S

Salary Cap
Sales Tax
Service Time
Signing Bonus
Sponsorship
Sports Draft

T

Tax Bracket
Tax Write-Off

U

Unrestricted Free Agent

V

W

Waivers

Y

X

Z