Okay so the NHLPA and league have differences in there losses calculated. Why can't they agree on one person or firm to come with the league wide revenues and losses and then agree that the players should get 53% or 55% or whatever percent of the league wide revenues are and set that as a hard cap or soft cap (luxury tax). For example if the 3rd party accounting firm comes up with the league wide revenues to be 2.1billion then players get 53% or whatever number agreed upon so the total league wide salaries would be 1.113 billion/30 teams = hard or soft cap at 37.1million. I think the biggest problem is geting the revenues straight and then going from there. This way if the league wide revenues were 1.8 billioin the players take a league wide average pay cut, if the league wide revenues grow to 3.0 billion than they all make more money. Doesn't that sound fair? Would the NHLPA agree to something like that if they could get the NUMBERS RIGHT.