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Parties Involved:
Players; Professional Baseball Players Association (PBPA)

Owners; Owner-Player Committee (OPC)
Bill Ahern; Arbitrator

CONFLICT:
Players
feel that they should share in the teams’ profits
will be biased towards accounting that yields higher net profits so that they may argue for a stake in the profits
feel that the owners are hiding their profits through accounting tricks

Owners
contend that the teams are actually losing money each year
will be biased towards accounting that yields lower net profits (if any) so that the players will not have a substantial claim for more pay

Major League:
Made up of 26 Teams
14 American League, 12 National League
Many teams do not own their own stadium or minor league teams
Each team has 24 players on the active roster, 16 minor league players “on option”
Each team plays 162 games (81 Home, 81 Away)
There are 150 Minor League teams that are only partially funded by their affiliated Major League Team......

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Approximate Word Count: 516
Approximate Pages: 3 (250 words per double-spaced page)

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