Accounting standard: one $100 risk wager on each team or side whenever the selected closing market exists. Wins earn the actual American-odds profit, losses are -$100, and pushes or NFL ties are $0. Missing markets are excluded, never estimated. Full-game settlement includes overtime. First-half settlement stops at halftime. Neutral-site games appear under All and Neutral, but not Home or Away. Closing line: closest available snapshot at or before five minutes before kickoff. Consensus uses the modal spread or total and median implied price across configured books. O/U records are shown from each team's games; Over $ and Under $ track those strategies separately.