FILE – In this Jan. 3, 2017, file photo, workers for RBV Contracting Inc., a subcontractor of Cimco Refrigeration Inc., begin excavation for the ice system at Little Caesars Arena, future home of the Detroit Red Wings hockey team and Detroit Pistons basketball team in Detroit. Rollout of the Government Accounting Standards Board's reporting rules for economic development tax breaks has not been without hiccups, with the nonprofit board issuing an April 2017 clarification about tax increment financing, or TIF, districts. The mechanism was used to develop Little Caesars Arena and other projects nationwide. (AP Photo/Carlos Osorio, File)