MLB Washington 19

	A	B	C	D	E	F	G	H	I	J	L	M	N	O	P	Q
1	WASHINGTON				Updated 9/19	25-man roster - Salaries & pro-rated signing bonuses					40-man roster - Competitive Balance Tax - AAV
2	Player	Pos.	MLS'18	Agent	Length / Total Value	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
3	Strasburg, Stephen	rhp-s	8.118	Boras Corp.	7 yr/$175M (17-23)	$38,333,333	$25.000	$15.000	$15.000		$25,000,000	$25.000	$25.000	$25.000	$25.000	- a
4	Scherzer, Max	rhp-s	10.079	Boras Corp.	7 yr/$210M (15-21)	$37,405,562	$35.921	$34.503	FA		$28,689,376	$28.689	$28.689			- b
5	Rendon, Anthony	3b	5.130	Boras Corp.	1 yr/$18.8M (19)	$18,800,000	FA				$18,800,000
6	Zimmerman, Ryan	1b	13.032	CAA	6 yr/$100M (14-19)+20 opt	$18,000,000	$2.000				$16,666,667	opt
7	Corbin, Patrick	lhp-s	6.105	ISE	6 yr/$140M (19-24)	$12,916,667	$19.417	$24.417	$23.417	$24.417	$23,333,333	$23.333	$23.333	$23.333	$23.333	- c
8	Dozier, Brian	2b	6.100	All Bases Cov	1 yr/$9M (19)	$9,000,000	FA				$9,000,000
9	Eaton, Adam	cf	6.030	Diamond Spts	5 yr/$23.5M (15-19)+20-21 opts	$8,400,000	$1.500	opt			$4,700,000	opt
10	Sanchez, Anibal	rhp-s	12.083	Mato Spts	2 yr/$19M (19-20)+21 cl opt	$8,000,000	$9.000	$2.000			$9,500,000	$9.500
11	Gomes, Yan	c	6.083	Jet Sports	6 yr/$23M (14-19)+20 opt	$7,083,333	$1.000				$3,833,333	opt
12	Doolittle, Sean	lhp-c	6.122	Jason Cook	5 yr/$10.5M (14-18)+19-20 opts	$6,000,000	$0.500				$6,000,000
13	Rodney, Fernando	rhp	15.137	Octagon	1 yr/$4.5M (18)+19 cl opt	$5,250,000	FA				$5,250,000
14	Kendrick, Howie	lf-2b	12.091	Reynolds Spts	2 yr/$7M (18-19)	$4,000,000					$3,500,000
15	Suzuki, Kurt	c	11.113	MVP Spts	2 yr/$10M (19-20)	$4,000,000	$6.000	FA			$5,000,000	$5.000
16	Turner, Trea	ss	2.135	CAA Sports	1 yr/$3.725M (19)	$3,725,000	A2	A3	A4	FA	$3,725,000
17	Cabrera, Asdrubal	3b	11.027	Octagon	1 yr/$3.5M (19)	$164,113	FA				$164,113
18	Taylor, Michael	of	4.010	Boras Corp.	1 yr/$3.25M (19) / $500,000	$3,250,000	A3	FA			$3,250,000
19	Adams, Matt	1b-lf	6.033	Wasserman	1 yr/$4M (19)+20 m opt	$3,000,000	$1.000				$4,000,000
20	Venters, Jonny	lhp	5.159	Jet Spts	1 yr/$2.25M (19)	$2,250,000	FA				$2,250,000
21	Parra, Gerardo	lf	9.145	Octagon	1 yr/$1.75M (19) est 144 days	$1,251,344	FA				$1,251,344
22	Hudson, Daniel	rhp	8.106	Jet Spts	1 yr/$1.5M (19)	$483,871	FA				$483,871
23	Hellickson, Jeremy	rhp-s	8.041	Boras Corp.	1 yr/$1.3M (19)	$1,300,000	FA				$1,300,000
24	Strickland, Hunter	rhp	3.163	Sports One	1 yr/$1.3M (19)	$419,355	A3	A4	FA		$419,355
25	Sipp, Tony	lhp	9.100	Bledsoe Agy	1 yr/$1.25M (19)+20 cl opt	$1,000,000	$0.250				$1,250,000
26	Elias, Roenis	lhp	3.069	MDR Spts	1 yr/$910,000 (19)	$293,548	A2	A3	FA		$293,548
27	Guerra, Javy	rhp	3.148	Reynolds Spts	1 yr/$800,000 (19) est 133 days	$572,043	A3	A4	FA		$572,043
28	Barrett, Aaron	rhp	2.144	Excel Sports	1 yr/$650,000 (19)	$90,860	A2	A3	A4	FA	$90,860
29	Difo, Wilmer	ss	2.110		1 yr/$581,100 (19) / $134,250	$319,236	A1	A2	A3	FA	$319,236
30	Soto, Juan	lf	0.134		1 yr/$578,300 (19) / $90,400	$578,300					$578,300
31	Glover, Koda	rhp	2.049		1 yr/$564,300 (19) / $134,250	$564,300	A1	A2	A3	FA	$564,300
32	Suero, Wander	rhp	0.123		1 yr/$562,500 (19) / $90,400	$562,500					$562,500
33	Stevenson, Andrew	lf	0.158		1 yr/$559,100 (19) / $134,250	$303,276					$303,276
34	Robles, Victor	of	0.052		1 yr/$557,800 (19) / $134,250	$557,800					$557,800
35	Noll, Jake	2b-3b	0.000		1 yr/$555,000 (19) / $45,300	$91,885					$91,885
36	Barrera, Tres	c	0.000		1 yr/$555,000 (19) / $45,300	$65,645					$65,645
37	Bourque, James	rhp	0.000		1 yr/$555,000 (19) / $45,300	$56,261					$56,261
38	Fedde, Erick	rhp	0.150		1 yr/$558,000 (19) / $134,250	$405,359					$405,359
39	Kieboom, Carter	ss	0.000		1 yr/$555,000 (19) / $45,300	$75,444					$75,444
40	Kieboom, Spencer	c	0.149		1 yr/$558,000 (19) / $90,400	$102,970					$102,970
41	McGowin, Kyle	rhp	0.027		1 yr/$556,000 (19) / $90,400	$185,523					$185,523
42	Rainey, Tanner	rhp	0.023		1 yr/$556,000 (19) / $90,400	$428,335					$428,335
43	Read, Raudy	c	0.032		1 yr/$556,000 (19) / $134,250	$202,274					$202,274
44	Ross, Joe	rhp-s	3.067	Wasserman	1 yr/$1M (19) / $340,740	$769,613	A2	A3	FA		$769,613
45	Sanchez, Adrian	ss	0.160		1 yr/$560,000 (19) / $134,250	$336,055					$336,055
46	Voth, Austin	rhp	0.036		1 yr/$556,000 (19) / $134,250	$338,323					$338,323
47	Williams, Austen	rhp	0.030		1 yr/$556,000 (19) / $90,400	$515,948					$515,948
48
49	Strasburg, Stephen				Bonus - innings	$1,000,000					$1,000,000
50	Scherzer, Max				Bonus - All Star	$100,000					$100,000
51	Sanchez, Anibal				Bonuses - 30 games started	$2,000,000					$2,000,000
52	Rodney, Fernando				Bonus - 54 games	$250,000					$250,000
53	Kendrick, Howie				Bonus - plate appearances
54	Hellickson, Jeremy				Bonuses - games started	$600,000					$600,000
55
56	Solis, Sammy				Released 3/9. Due 30 days' pay	$137,096					$137,096
57	Adams, Austin				Traded 5/4.	$184,961					$184,961
58	Cordero, Jimmy				Lost to waiver claim 5/15.	$124,161					$124,161
59	Jennings, Dan				Outrighted 5/22. 23 days @ c$1M	$123,655					$123,655
60	Rosenthal, Trevor				Released 6/23.	$6,000,000	$1.000				$7,000,000
61	Rodney, Fernando				Portion paid by Oakland	($4,960,564)					($4,960,564)
62	Venters, Jonny				Portion paid by Atlanta	($1,960,564)					($1,960,564)
63	40-man players-minors											$2.250	$2.250
64	Miller, Justin				Outrighted 8/1.	$405,034					$405,034
65	Blazek, Michael				Outrighted 8/3.	$45,430					$45,430
66	Sipp, Tony				Released 8/5.	$1,000,000	$0.250				$1,250,000
67	Barraclough, Kyle				Lost to waiver claim 8/9.	$1,252,016					$1,252,016
68	Grace, Matt				DFA 8/30.	$483,432					$483,432
69	Est. Player Benefits										$14,500,000	$15.000	$15.500
70	Projected 40-man CBT Payroll				through 9/26/19						$206,075,844	$108.772	$94.772	$48.333	$48.333
71	CB Tax Threshold										$206,000,000	$208.000	$210.000
72	Amount under threshold										($75,844)	$99.228	$115.228
73	25-man Opening Day Payroll				as of 3/28/19	$197,203,691
74	Est. Running Payroll Total				through 9/26/19	$207,242,033	$101.588	$75.920	$38.417	$24.417
75
76	* - a: Deferrals in Strausburg's contract reduce his salary for AAV purposes by an undisclosed amount.
77	* - b: Accounts for deferrals in 2019-21 salaries in Scherzer's contract
78	* - c: Deferrals in Corbin's contract reduce his salary for AAV purposes by an undisclosed amount.
79
80	Notes on Competitive Balance Tax
81	* Unofficial payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
82	* Figures include the average annual values of contracts for players on the 40-man roster, plus about $14.5M per club for health and pension benefits.
83	* Players on optional assignment assumed to earn near minimum salaries -- $555,000 in majors and $134,250, $90,400 or $45,300 in minors -- pro-rated for days at each level.
84	* Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021.
85	* Tax Rate: 20% for first-time payors, 30% for second-time payors, 50% for payors for three or more times. Surtax for exceeding threshold by $20M, $40M
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87
88	Nationals CBT History
89	2018: $2,386,097 tax on payroll of $204,953,656 with $197M threshold and 30 percent rate as a second-time payor.
90	2017: $1,448,190 tax on payroll of $202,240,951 with $195M threshold and 20 percent rate as a first-time payor.
91	Before 2017, the Nationals payroll had never exceeded the threshold for MLB's competitive balance tax.
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