I don't understand this entirely, but shows how the 2020 CBT payroll is determined (slightly different than Brian's numbers): https://www.spotrac.com/mlb/chicago-cubs/payroll/ Not quite sure how Total AAV/Payroll is calculated (about $11M more than total payroll), but estimated player benefits and minor league contracts are included ($17.5M total) in the determination of the total comp. balance payroll.