Release CI Berkman, Lance, $12m (2013)
$9m cap hit in 2013
Release OF Suzuki, Ichiro, $5.5m (2014)
$4M cap hit in 2013
$3M cap hit in 2014
Release and Buyout CI Pena, Carlos, $7.5m (2014)
$5.5M cap hit in 2013
$4M cap hit in 2014
$9.5M *1.1 = $10.45m rounded up to $10.5m
Contract Buyout of $10.5m in 2013
Buyout of the previously release contract of Jeff Francis
X-SP Francis, Jeff, Released Under Contract, $1m in 2013 $1m $0.5m
$1m+ $0.5m = $1.5m
$1.5m*1.1 = $1.65m rounded up to $2m
Contract Buyout of $2m in 2013