Subject: Yes, I think. As stated, the story doesn't explain how a profit is realized. Also, if this cost were absorped by the athletic department, it would have Title IX implications for the department. When the Chronicle of Higher Education published its figure of $3.2 in revenue about six months ago, we discussed whether it was legitimate to include financial aid to players, and other university aid to the program, as revenue. It then backed out as an expense to the athletic department the cost of aid to students, and reflected the difference between the two as part of the profit to the program.