But the fact remains that if Cruz fails to land an offer sheet by 4 p.m.

WSJ: Giants WR Cruz still not with team for program

Lin has signed an offer sheet with the Houston Rockets, and the Knicks have repeatedly said they would match any offer for their breakout star.

WSJ: Will Jeremy Lin Stay in New York?

With the non-exclusive tag, his team has the right to match any offer sheet, or get two first-round draft picks in return for allowing him to leave.

WSJ: 8 NFL players receive franchise tags

The deadline for another team to sign restricted free agents to an offer sheet expires Friday, but general manager Jerry Reese was uncertain Thursday whether Cruz would return during this off-season, training camp or even the 2013 season.

WSJ: New York Giants, Victor Cruz: As Workouts Open, It's All About Cruz Control

In this installment of our Beyond the Balance Sheet series we offer several nontraditional ways of comparing retailers.

FORBES: Magazine Article

That stemmed from a debt buyback offer that has the virtue of strengthening the balance sheet.

FORBES: Gassing Up

They decided how much to offer while standing around their assistants' desks and typed up a term sheet, a venture capitalist's version of a contract.

FORBES: The wild bunch

Enron's failure to offer details about the risks from other related partnerships have led many to fear the worst about its huge balance sheet.

ECONOMIST: A financial black hole