[Mick]

How many times is it necessary to state that attendance reflects tickets sold not bodies in the stadium?  This comes up every fall when people are critiquing football attendance and every spring when the same people are talking about the number of people at baseball games.

How many tickets are bought by corporates for entertainment with a possible 50% write off? if tickets for those seats aren't being used, it suggests they can't be given away for free.  This is why butts in seats is a much more meaningful assessment of fan interest than tickets sold, which to me, is a garbage number when assessing attendance in less than full stadiums.

Our firm purchases about $1.6 million in tickets spread out across 21 separate sports teams (and suites with non-sporting events attached). Very few are unused. We either bring clients, prospects or referral sources; give the tickets straight to clients; give them to staff; or give them to charity, long in advance of their usage date.

And the tickets and parking/transportation costs aren't deductible. 50% of the meals are deductible, as long as they aren't lavish.

BTW, none of our ticket purchases are in the SFBA.

How to Deduct Meals and Entertainment in 2023 | Bench Accounting

[Mick]

How many times is it necessary to state that attendance reflects tickets sold not bodies in the stadium?  This comes up every fall when people are critiquing football attendance and every spring when the same people are talking about the number of people at baseball games.

How many tickets are bought by corporates for entertainment with a possible 50% write off? if tickets for those seats aren't being used, it suggests they can't be given away for free.  This is why butts in seats is a much more meaningful assessment of fan interest than tickets sold, which to me, is a garbage number when assessing attendance in less than full stadiums.

Our firm purchases about $1.6 million in tickets spread out across 21 separate sports teams (and suites with non-sporting events attached). Very few are unused. We either bring clients, prospects or referral sources; give the tickets straight to clients; give them to staff; or give them to charity, long in advance of their usage date.

And the tickets and parking/transportation costs aren't deductible. 50% of the meals are deductible, as long as they aren't lavish.

BTW, none of our ticket purchases are in the SFBA.

How to Deduct Meals and Entertainment in 2023 | Bench Accounting