Atlanta Braves 2007 Payroll Information

Braves payroll budget tracking / from ChopNation

仔細研究了一下 MLB4U.COM 和 Cot's Baseball Contracts 二份關於球員合約的資料，再找了一些 Braves 論壇相關的討論，試著想整理一份 2007 勇士的薪資，還好在 ChopNation 找到一份資料，我把其中計算的依據及說明列如下：
1) 所有未達薪資仲裁年限(三年內)的球員，暫以 2006 薪資加上 20K 當作 2007 的薪資。
2) 這份數據是以 Braves 球團負擔的金額為主，而非以球員領得的薪資計算。
以 Mike Hampton 謎一般的合約為例，Hampton 與 Rockies 簽了個 $121M/8Yrs (2001-08) 的合約 (還有 $20M 簽約金、加上 2009 $6M buyout)，在 2003 的一個三方交易 Hampton 來到勇士，我沒有辦法很確定 Braves 負擔的總薪資多少 (從 $35.5M - $48.5M 都有)，就以 $48M/6Yrs (2003-08) 計算吧，則 Hampton 年平均薪資為 $8M。

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或許有人會有疑問，Braves 每年付給 Hampton 的錢並不是這樣啊？這就牽涉到二種會計制度 Accrual Accounting & Cash Accounting 了，雖然大部分網站列出的薪資或是 MLB 計算豪華稅是依據 Cash Accounting 計算得到的值，但一般會計的計算是採用 Accrual Accounting 。sorry 我不是學商的，這二者的不同僅能簡單舉例說明如下。
example：
Cash Accounting = Transactions are recorded at the time the money changes hands.
Accrual Accounting = Transactions are recorded at the time the services/goods are provided.
假設房租 $10000/月，我拖了三個月才一次繳 $30000 給房東。
以 Cash Accounting 來看的話，就只有一筆 $30000 的現金流；即實際發生交易才有紀錄。
但以 Accrual Accounting 來看的話，每個月都會記錄 $10000 的應收/應付帳款，即使拖了三個月才付，但只是沖銷了前二個月的欠款、並不會影響前幾個月負債的事實。
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OK, pls forget my stupid explanation above.

Here is the 2007 Braves payroll budget,


#1 - Renteria has a $11M team option for 2009, but a $3M buyout that would be paid by the Red Sox.
#2 - Technically, the Rockies in all of their wisdom, added a ninth year to that 8 year deal they gave Hampton worth $20M. It was a team option, but carried a $6M buyout. However, the Rockies agreed to pay that buyout in three year sums.
#3 - Tim Hudson's 2010 team option is $12M and carries a $1M buyout.
#4 - Mike Gonzalez 的薪資為 $2.35M + 200K performance incentives；Villarreal薪資為 $925K+ max. $100K/(GS or GF) bonus. Villarreal gets three points for each start and one point for every game he finishes. He would receive $25,000 bonuses for reaching 30, 39, 48 and 60 points. For example, he would receive $25,000 for making 10 starts.
Mark Redman 的薪資為 $750K(40-man roster)+$500K performance bonuses(based on the amount of starts he makes at the Major League level)。
#5 - 根據新版的 CBA，2007起 MLB 最低薪資為 380K，上列數值為暫估。
* Acosta, Blanco and Bohn will get that on a prorated basis for time spent in the majors
** 2007,the Braves signed 10 players to 1-year contracts：Francoeur earned 427.5K。
Others signed included Acosta、Yates、Brayan Pena、Scott Thorman、Orr、Gregor Blanco、T.J. Bohn、Matt Diaz、Langerhans. Most of them signed Wednesday will get about $400K or slightly above
#6 - McCann gets a $1M signing bonus and a $500K salary this season, $800K in 2008, $3.5M in 2009, $5.5M in 2010 and $6.5M in 2011. His 2012 salary is at least $8.5M but could climb to $11.5M with escalators. There's a $12M option for 2013 with a $500K buyout.
#7- Smoltz signed extension 4/07
2008: $14M, 09:$12M option, 10: club option
2009: $12M, option guaranteed with 200 IP in 2008
2010: club option: $13M (200 IP in '09) or $12M (less than 200 IP in '09)