From the “EXAMPLES: TEN-SECOND SUBTRACTION” of 8-8-11:
In each of the following plays, assume:
• The game is in the fourth quarter,
• The ball is ready for play,
• The game clock is running,
• The fouling team does not have a timeout remaining unless otherwise noted,
• And the offended team accepts both the yardage penalty and the time subtraction unless otherwise noted.
21. Third and 7 at the B-30. Ball carrier A22 is near the sideline at the B-28. About to be tackled and trying to get out of bounds, he throws the ball backward out of bounds to stop the clock. When the down is over the game clock shows 37 seconds.
RULING: Foul under Rule 7-2-1. Five-yard penalty from the spot of the foul plus loss of down and possible 10-second subtraction. Team B accepts the yardage penalty and declines the 10-second subtraction. Fourth and 10 at the B-33. Game clock remains at 37 seconds and starts on the SNAP.
NOTE: This ruling trumps Rule 3-4-3 which calls for the game clock to start on the Referee’s signal.
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It says B declines the 10-second subtraction. They would only do that if they were behind in score. That means Team A would be ahead in score. Then why would Team A be "...trying to get out of bounds...," or doing anything else that would stop the clock?
I know. I know. Stranger things have happened. But this would certainly qualify as strange, bordering on the "outlandish." Eh?