AP Yankee Stadium Seats

On the books, the New York Yankees usually don't turn a profit. That's because the organization itself has a hard time making up for what amounts to $100 million or more it has to give up from revenue sharing and luxury tax payments.

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But thanks to higher ticket prices, crowds filling the new Yankee Stadium seats to almost 94 percent of capacity and, perhaps most importanty, the tax shelter associated with new stadium costs that can be deducted from the team's net revenues, sources say that the Yankees organization will make break even or perhaps even make money this year.

Sources say the savings on the tax shelter are expected to be at least $40 million. It also doesn't hurt that the team has already hosted five playoff games at home and are guaranteed to host two more against the Phillies in the World Series, which starts tomorrow night.

This profit/loss calculation, like past calculations when the team was in the red, does not including any other businesses the Yankees own, including part of the YES Network.

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