TORONTO -- Gary Bettman and Donald Fehr are both sitting out this morning's meeting between the NHL and NHL Players' Association.

The sides are gathering to sign off on accounting of last year's hockey-related revenue.

With no collective bargaining talks scheduled, the NHL commissioner and executive director of the NHL Players' Association didn't take part.

The NHL locked out its players nine days ago and no CBA talks have been held since.

This is the league's fourth work stoppage in the last 20 years.