Of the many, many dumb things in the United States tax code, there’s a provision that allows teams to write off the salaries of players when they acquire the team on a limited schedule as depreciation. It’s an easy, fun way for them to show massive losses while they make tons and tons of delicious cash money. The write-off lasts five years, and then you sell the team for its increased value and find something else to do, like buy an arena football team, or make a nuisance of yourself in another sport.