They could buy an investment the day before the fiscal year ends to pay Hall's salary, which would cancel out profits. The the investment (like an annuity) would pay the Brewers as needed to pay Hall's salary...that would save them money on taxes as well. Of course, I dunno if that is possible or not, but it seems logical for a large business to do. In the past, they have only counted major league salaries for their major league payroll, but they include all DL'd players salary, publicly at least. They also count the players replacing those DL'd, though they are often near minimum. I would assume the 40 man players not on the 25 man is just budgeted into minor league payroll. I believe they make more when they are on the 40, but compared to other expenses, not that much. Personally, I bet MA has told Doug to spend about $80M...but not to count Hall or Riske. That's why I expect the Opening Day payroll to be in the high $80's, with some wiggle room for the deadline.