Indiana Code Title 4. State Offices and Administration § 4-29.5-2-16

Sec. 16. “Net Win” means the total amount wagered on each Electronic Game of Chance, minus the total amount paid to players for winning wagers at such Electronic Games of Chance.  For purposes of calculating Net Win, the total amount wagered shall not include the value of Promotional Wagers.  The total amount of prizes paid to players for winning wagers at each Electronic Game of Chance shall include all prizes, consisting of electronic credits on each Electronic Game of Chance, cash, check, or merchandise from all wagers, including Promotional Wagers.  The formula prescribed here for calculating Net Win applies only to the calculation of the payments due under this Compact and is not intended to preclude the Band from otherwise following accepted GAAP and AICPA Guidelines in its general accounting practices in compliance with IGRA and this Compact.