Rephrase the text below

Player Salary Expenses: Teams often argue that player salaries should be expensed when paid, while owners might argue they should be expensed when earned. The correct approach from an accounting perspective is to expense salaries when earned, as this matches the expense with the period it is associated with.

Roster Depreciation: Teams might argue that they should be allowed to depreciate their player roster, while owners might argue this is not a tangible asset. Generally, in accounting, only tangible assets can be depreciated. However, some intangible assets can be amortized if they have a clear useful life.

Sign-on Bonuses: Teams might want to expense sign-on bonuses immediately, while owners might argue they should be spread over the life of a player's contract. From an accounting perspective, spreading the cost over the life of the contract is more accurate as it matches the expense with the benefit received.

Non-Roster Player Salaries: Teams might want to expense these immediately, while owners might argue they should be capitalized and amortized. The correct approach depends on the nature of the costs. If they are more like investments in future performance, they should be capitalized. If they are more like regular operating expenses, they should be expensed.

Stadium Operations: Teams might want to expense all stadium costs immediately, while owners might argue some costs should be capitalized and depreciated. The correct approach depends on the nature of the costs. Costs that bring benefits over multiple periods should be capitalized and depreciated.

Broadcasting Revenues: Teams might want to recognize these when received, while owners might argue they should be recognized when earned. The correct approach from an accounting perspective is to recognize revenue when earned, as this matches the revenue with the period it is associated with.