FINANCIAL SECTION XIV - PRIZE MONEY FORMULA of any agreement that produces PSI that exceeds the average annual  guaranteed cash payments due under such agreement (which average  shall be calculated by dividing the aggregate guaranteed cash payments  payable under such agreement, including the guaranteed cash payments  payable in the first year, by the total number of years of the scheduled  term of the agreement, excluding options to extend and customary early  termination rights), the amount of such excess shall be deemed to have  been received ratably by such Tournament or Tournament Affiliate over  the scheduled term of such agreement, unless such scheduled term  exceeds seven (7) years, in which case, such amount shall be deemed  to have been received ratably over the first seven (7) years of such  scheduled term, with interest at an appropriate rate determined by the  PMF Committee. d. If any Tournament or Tournament Affiliate receives guaranteed cash  payments in any other year of any such agreement that exceed the  average annual guaranteed cash payments due under such agreement  (calculated as described in Section XIV.B.8.c above), the PMF Committee  may, subject to Section XIV.B.6.f, allocate such excess over any period  during the scheduled term of the agreement as the PMF Committee  deems appropriate. Furthermore, if the PMF Committee determines that  the payment schedule in any multi-year agreement is disproportionate  to the allocation of rights or benefits receivable or conveyed thereunder  (allowing for reasonable annual payment increases), the PMF Committee  may, subject to Section XIV.B.6.f, reallocate such payments over such  period as the PMF Committee deems appropriate. e. Any and all revenues receivable by a Tournament Affiliate of any  Tournament shall be included in the calculation of PSI, as if such revenues  had been receivable by such Tournament itself, subject to Section  XIV.B.8.f below. f.  PSI shall only include those revenues that are attributable to a WTA  Tournament and shall exclude revenues to the extent they are  attributable to any other events (other than events that are held as a  part of, or in connection with, a WTA Tournament, such as, without  limitation, a concert held at the Tournament site during and as part  of the Tournament). For clarity, revenues (including but not limited to  admission rights, sponsorship, and broadcast revenues) from celebrity  pro-ams, legends matches, and similar events held during the WTA  Tournament week at the Tournament’s facilities (whether before, during,  or after Tournament sessions) are PSI. The PMF Committee shall, subject  to Section XIV.B.6.f, determine the allocation of any payments receivable  by any Tournament or Tournament Affiliate between (x) those amounts  that are attributable to a WTA Tournament and (y) those amounts  257