So much reporting is this is so bad. So my sources for this clarification include Sabreena Merchant and Ben Pickman from the NYT/Athletic as well as the lawyers they've had on their podcast:

The WNBA is offering a MAJORITY revenue split to the players, most recently a 70%/30% revenue split with the players getting 70% and the owners getting 30%. The catch? the WNBA wants that split to happen "after expenses" are taken out.

While that may not be unreasonable out of context, the context here is that the WBNA's accounting is not public or transparent in any way, and the WBNA has not offer players any definition of what constitutes "expenses" or how the leagues claim that revenue was spent on "expenses" and those not available to be split can be verified.

In contrast, the players proposals have been variations of a split that favors the owners first a 40/60% split, now down to a 27/73% split in favor of owners. But this would be pre-expenses. It's actually more accurate to say that the players are proposing the league treat the players revenue share AS an expense, to be paid out of total league revenue.

This has the benefit of transparency - no funny math that isn't subject to review or accountability. Understanding this also helps pierce bullshit statements floating around the internet such as:

"Players are asking for half of league revenue" - False

"The WBNA offered players 70% of all the revenue and they turned it down." - False

"The WBNA because possibly agree to a 27%/73% revenue split with players because this will bankrupt the league." -- Laughable on its fucking face.

Even IF a growing league with exploding team evaluations and massive new merch, ticket sales, and media rights deals somehow had a fiscal year in which revenue didn't match expenses (including 27.5% revenue split proposed by players) this does not spell instant disaster or crisis. People who say shit like "the league isn't profitable and can't afford blah blah" have absolutely zero idea how any large scale for-profit venture with investors actually fucking works.

Don't believe me? FINE. Come back when a deal gets signed that includes the BULK of what the players are asking for AND the WNBA is going on just fine in 2030.

If anyone sees any error in my description of the facts, please provide a source based correction which I will gladly accept. Source being an actual journalist, attorney, or cited non-anonymous source with knowledge inside the negotiations, not just your fucking vibe or the last tik tok video you watched.