If the state ultimately balks at the Arden Hills site, the one the Vikings want, the club is facing the last season of its Metrodome lease with an unsettled future.

FORBES: Where Will the Vikings Play?

Although the details vary from country to country, a widely used rule-of-thumb says that a lease does not have to be capitalised so long as the net present value of the lease liabilities (ie, future rents) amounts to less than 90% of the value of the asset.

ECONOMIST: Commercial property

Warner has previously been outspoken over Gold's suggestion that a separate, much smaller venue should be built to house future athletics events, allowing West Ham to lease the Olympic Stadium.

BBC: UK Athletics boss Ed Warner boosts West Ham's 2012 plan