Building/Seating

Each subsequent upgrade creates more seats for your fans to sit, and therefore more income from ticket sales. At the 4th and 9th levels, you make a large payment to build a new arena with a much larger capacity. 
While it can seem like an expensive facility to upgrade, this is a highly recommended upgrade to get, as it is a instant boost to your income. And as everyone knows, more money means more improvements.
=== Costs ===
Facility 	Level 	One time cost 	Cost per home game 	Description
Building/Seating 	0 	$0 	$60,000 	7,500 seats. Level 0 facilities.
Building/Seating 	1 	$1,000,000 	$63,200 	7,550 seats. Level 1 facilities.
Building/Seating 	2 	$2,000,000 	$66,400 	7,600 seats. Level 2 facilities.
Building/Seating 	3 	$5,000,000 	$72,200 	7,800 seats. Level 3 facilities.
Building/Seating 	4 	$25,000,000 	$145,000 	12,000 seats. Level 4 facilities. *New Building
Building/Seating 	5 	$5,000,000 	$174,000 	12,500 seats. Level 5 facilities.
Building/Seating 	6 	$10,000,000 	$188,500 	13,000 seats. Level 6 facilities.
Building/Seating 	7 	$10,000,000 	$245,750 	13,500 seats. Level 7 facilities.
Building/Seating 	8 	$15,000,000 	$350,000 	15,000 seats. Level 8 facilities.
Building/Seating 	9 	$50,000,000 	$500,000 	22,000 seats. Level 9 facilities. *New Building