Bogus creative accounting story to prop up the failing UH athletic department that required a $10.4 milliom BAILOUT by Hawaii taxpayers, NOT UH Manoa. Instead of clearly listing revenues to liabilities which would result in a DEFICIT of about $10 million, they confusingly jumbled together expenses with meager revenues and then used the well worn idea of the 'multiplier effect' that UH athletics generated $31 million for Hawaii's economy. The health of Hawaii's economy is NOT dependent on UH athletics.  If there was no Hawaii bowl game it would it would not be missed with low economic impact.  The success or failure of on athletic program is basd on the Darwinian principle that a winning football programs are financially profitable because people pay to watch winners & losing football programs, make some money but not enough to carry an entire athletic programs which are serious financial drains to a University & will drain precious limited resources from the school's academic programs.