We're not going to make much of a distinction between the 25 man roster and 40 man rosters outside of Fantrax. Transactions-wise, there is no difference so I don't think we should track it. Freese is already on the 40 man roster so no transaction is necessary there.
Lynn has no service time and will get assigned a $400k salary. His first year of service time will be for 2012. If he had service time, he would have it listed under column J in the spreadsheet (even in the minors).
As a side note, I think I will make 3/1 the deadline to meet the roster guidelines.