You can't just ignore how it is spread out just because you think it is too much. It is basic math/finance. Without more details, it could be most of the $14M is going to be paid 12 years from now. If you use the rate of inflation in baseball to figure it in todays dollars it is definitely much less than the Yankees QO cost per year. This looks to me like a way for Bores to save face as the dollar amount looks big enough, but the real cost is much lower. Actually, I can ignore how it's spread out, because it's still 28 million committed, so they have to pay it all. It's totally an overpay, and perhaps by 20+ million. He is essentially making $7M in 2013, $7M in 2014 and assuming the deferred $14M is paid out equally, he is getting approx $9M in 2014 dollars. So he is getting a total of $23M for the two years of work. If you think that is too much, fine I have no problem. But calling his contract $28M for the purposes of determining if too much was paid is just wrong.