Count the Denver Broncos as one of the teams that is willling to open up their financial records if it will help strike a collective bargaining agreement with the NFL Players Association, which has decertified with a lockout and litigation ensuing.

'"If the league decides they want to open up the books of the Denver Broncos to present them to the union — I don't know if the league is into identifying individual clubs because they're private businesses," Broncos executive Joe Ellis told the Denver Post. "But with a neutral (auditor) to verify the fact that certain teams haven't been operating as effectively as they did in the past, we're a willing and able participant.

We offered to show the union league-wide and club profitability data.

"Not only that it can be verified by a mutually agreed upon third-party auditor. This is the type of information we don't share with each other. In other words, we aren't allowed to see how other teams are doing specifically in terms of revenues and expenses. Everything is very formalized in terms of information we get from other clubs. Now the union didn't even want to look at it."

Ellis said that Broncos owner Pat Bowlen was surprised that the players' union didn't accept the league's latest offer.

"Pat and I were talking on the plane last night and we were stunned the players turned down the proposal," Ellis said. "Pat certainly believes they had no real good intention of negotiating and their goal all along was to go down the path of litigation. It's extremely disappointing and it frustrates Pat. It makes him angry.

"He's fully aware that it makes our friends, our constituents, our season-ticket holders and everybody who supports us angry and disappointing. But we can't stop operating. We've got to see what the path of litigation brings us. We are hopeful the owners and players can get back to the table and collectively bargain towards a new agreement."

Ellis said he thinks there will be a full season of football this fall.

"We believe there will be football," he said. "We certainly hope there will be football and hope there will be no delay to the start of the season. It will take collective bargaining to get an agreement."