The "memorandum of understanding" that Hamilton County and the Cincinnati Bengals signed in September answered many - but not all - questions about the financial arrangements for the team's new stadium.

Since then, the county and team have filled in many of the agreement's blanks:

THEN: The deal includes a new stadium with approximately 70,000 seats, 7,500 club seats, seating in 100 luxury suites, and televised replay screens at both end zones.

NOW: The stadium design calls for approximately 66,965 seats. There are 7,600 club seats and 108 luxury suites. Four of those boxes - for the Bengals, visitors, Hamilton County and network TV - aren't for sale. There will be TV replay screens in both end zones.

THEN: The stadium will be built on a site selected by the county and approved by the Bengals. The stadium will be ready for the 2000 NFL season.

NOW: The site was selected in February. It is bordered to the north by Third Street and to the south by Mehring Way. The stadium will sit roughly between Central Avenue and Elm Street.

THEN: Total Bengals' contribution will exceed $44 million - $4 million from a 25-cent ticket surcharge; the first $5 million from naming rights; $11.7 million in rent; $20 million to $24 million in seat license sales.

NOW: With seat license sales at an estimated $26 million, the contribution currently stands at $46.7 million. No change in rent, surcharge or naming rights.

THEN: The county will build a parking structure for at least 5,000 vehicles.

NOW: There will be parking for 5,000. But since the stadium won't be near downtown businesses where parkers work, there could be more surface parking than garage spaces.

THEN: If a practice field is not included in the new stadium, the county will pay no more than $9.8 million for improvements at Spinney Field, the team's current practice site.

NOW: The site includes three practice fields to the west of the stadium, expected to save the county a couple of million dollars because the bubble dome for Spinney is now scratched.

THEN: The Bengals ceded the right to sell seat licenses to the county. Seat licenses are paid by a season ticket-holder for the right to buy season tickets. The average cost per customer will be $500. Projected revenue: $20 million to $24 million.

NOW: The county's estimated $26 million in seat license sales continues to grow. All proceeds go to construction until Aug. 1, 2000, after which they go to the team.

THEN: By April 30, 1997, the Bengals must have binding agreements for 80 percent of the private suites (at least $5.2 million) and 80 percent of the club seats (at least $5.625 million).

NOW: The April 30 deadline was waived and the team announced Saturday it had exceeded its 80 percent goals with the sale of at least 83 suites and 6,000 club seats.

THEN: The Bengals will give the county the first $5 million for any naming rights to a new stadium. The team gets the next $11.67 million; after that the team gets 70 percent, and the county gets the rest.

NOW: No naming rights agreement has been announced.

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