COMPENSATION CATEGORIES

SCHEDULED SCHOOL PAY: Base salary; income from contract provisions other than base salary that were to have been paid, or guaranteed, by the university or affiliated organizations, such as a foundation prior to schools beginning to work with coaches to arrange pay reductions due to financial issues caused by the COVID-19 pandemic.

Examples include payments for: shoe and apparel use; TV, radio or other media appearances; personal appearances. Except as noted, these amounts are based on coach’s annual pay rate for a full, standard-length contract year; they do not reflect amounts earned for a partial year worked immediately after hiring or a partial year worked at an annual pay rate other than current amount.

It also includes deferred payments earned annually, conditional or otherwise; contractual expense accounts (if unaudited) or housing allowance; signing and other one-time bonuses earned in the current contract year.

It does not include amounts that may have been earned as annual incentive bonuses in other years, the value of standard university benefits such as health care or the value of potentially taxable perquisites.

CONTRACT YEAR PANDEMIC

REDUCTION: Amount of Scheduled School Pay coach will not receive during current contract year due to pay reductions related to financial issues caused by the pandemic.

ACTUAL SCHOOL PAY: Remaining amount of Scheduled School Pay that the coach is scheduled to receive in his current contract year, taking into account the amounts that are to be deducted during the contract year.

TOTAL PAY: Sum of Actual School Pay and athletically related compensation received from non-university sources. (The NCAA requires athletics employees to disclose such income.)

TOTAL PANDEMIC REDUCTION: The overall amount a coach will forgo during the agreed-upon or announced period. Such a period may cover parts of two contract years. In cases where a coach’s pay is scheduled to be reduced for an indefinite period, this amount is based on a period ending June 30, 2021, the final day of most public schools’ current fiscal year.

BUYOUT OWED AS OF DEC. 1, 2020:

Amount school would owe coach if it fired him without cause on Dec. 1. Unless otherwise specified in a written agreement or terms provided by a school, these amounts reflect pay reductions that are scheduled to occur.

Many of these amounts are expressly subject to coach’s duty to make good-faith efforts to find another job, with income from that employment offsetting the amount owed. If mitigation and offset are not addressed in contract, coach still may have obligation in that regard. Amount listed may be owed over time, rather than as a lump sum at termination.

For footnotes on individual schools, go to sports.usatoday.com

USA TODAY was assisted by Stephanie Klein, Robert Lattinville, who is of counsel to Spencer Fane LLP and whose practice areas include representation of college coaches, athletics directors and NCAA member institutions; Roger Denny, a partner with Spencer Fane.