This is the complete APSM Finance Glossary. An A-Z index of every contract, salary cap limit, business, valuation, legal, betting, and other financial terms used across sports.
Each definition includes examples from every major league and collegiate sport, including the NCAA, NFL, NBA, MLB, NHL, MLS, International soccer, combat sports, golf, tennis, racing and other 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
E
F
Federal Tax
Franchise Tag
Free Agency
G
H
I
Incentives
Income Tax
Index Funds
J
K
L
M
N
O
P
Primary Residence
Property Tax
Proration
Q
R
Residency
Restricted Free Agent
Return on Investment
Revenue
Rookie Contracts
S
Salary Cap
Sales Tax
Service Time
Signing Bonus
Sponsorship
Sports Draft
T
U
V
W
Y
X
Z
Financial Term Next Reads
- State Income Tax Explained for NIL & Professional Athletes – The States That Cost the Most
- Property Tax Explained for Athletes – Homeownership, Residency & The Real Costs of Buying Real Estate
- Jumbo Loans Explained for Athletes
- Mortgage Qualification Explained for NIL & Professional Athletes – Income Verification, Jumbo Loans & DTI Impact
- Residency Rules Explained for Athletes – Domicile Laws, Tax Audits & The 183-Day Rule
Disclaimer: The APSM Finance Glossary is provided for general educational and informational purposes only and does not constitute financial, legal, tax, investment, accounting, or other professional advice. Definitions are based on publicly available information, standard financial concepts, industry practices, and APSM analysis. The meaning or application of certain terms may vary depending on jurisdiction, contract language, tax treatment, residency, business structure, or individual circumstances.
