yeah it can be. dig a little deeper though and you'll find the truth.
wirtz originally stated his luxury box revenues at $0, but since Levitt had the mandate to require all teams to account for "all" revenue streams, wirtz then submitted a figure.
as an accountant, i find it humourous that wirtz is given any credibility as to accurately or even remotely reporting luxury box revenues; same as jacobs, for that matter.
the fact remains the blackhawks originally reported $0 from luxury suite revenue. levitt's charge from the league required him to have figures for every revenue stream from every team in their URO's. so don't pat yourself on the back just because wirtz eventually submitted a figure. no figures in the levitt report were or have been audited.
notwithstanding, the levitt report is an unaudited report as it pertains to GAAP (generally accepted accounting procedures). he produced a report he was hired to do. - it has no substance as to accurately reporting the league's financial situation.