TT: The posting fee would not count against the payroll, so it won't be part of the luxury tax calculation. But internally speaking, it would have to count against the Baseball Operations budget. Let's assume the Cubs Baseball Ops total budget for 2014 is $150M - that includes payroll for the 40 man roster, funding minor league ops like scouting and player development, coaches and executive salaries, training centers, etc... Let's assume Mr. Epstein has calculated that he has already spent $90M on the guaranteed contracts plus all the other stuff, and can spend up to $60M more on the 40 man roster. So, he adds up the $60M posting fee plus Tanaka's $12M salary (e.g. 6 years $72M) plus $30M in additional moves he wants to make for the 2014 team. So, he needs $102M, but only has $60M to spend. What does he do? He goes to Mr. Ricketts and says, "boss, I need to borrow $42M." Ricketts might say, "Sure, but I will have to lower your future budget by $7-8M per year over the next 6 years to pay for it." Or, he might say, "I'll give you $24M, but you need to trade $18M in salaries to fund the rest." Theo will have to consider his options carefully. From my vantage point, I think the Cubs should got for it! With the team set to have fairly cheap offensive productivity over the next few years, investing in difference-making pitching seems like a no-brainer. That all makes sense, but I think the reason we're wondering where the money would come from is the restrictive purchase agreement they have to abide by and the fact that they apparently can't operate at a loss at any given moment of the entire year. Each team should see an additional $20M in revenue sharing this offseason from MLB. That will help to a certain extent. But if the restrictive purchase agreement as you say has no leeway at all, then the Cubs will have to explore a 1:1 scenario with the business operations side, i.e., for every $1 spent on baseball operations above the given budget, $1 must be saved on the BusOps side (Crane Kenney's head will explode!). TT's idea of selling some players off now for prospects combined with some reconciliation between BaseOps and BusOps seems plausible. Hoops, that 20 mill figure is canceled out by almost the exact same amount in lost revenue for us.