Every other school reports the scholarships given to their players as an expense of the Athletic Department, not as revenue that their sport is bringing in.

If BYU is claiming $10M as revenue (that every other college athletic department views as an expense) that's a $20M swing in net profit. That would mean that BYU athletics is not only not profitable, but it's losing a TON of money (more than Cincy on the article without student/tuition subsidies).

So I guess the options are

1) BYU Athletics reports $1.1M profit for 2019, albeit with $10.3M tuition subsidies, meaning a "true" loss of $9.2M that is hidden by student fees

OR

2) BYU Athletics reports $1.1M profit for 2019, but had some creative accounting to report $10.3M in expenses somehow as "revenue", meaning a "true"loss of $19.3M, hidden by misleading accounting (but no $285 per student contribution...!)