Pirates are buying out James McDonald's contract
SP McDonald, James, $5.5m (2017)
Cut at 75/50/25/25% for 2014/15/16/17 equals $4m for 2015, $3m for 2015, and $1.5m for 2016-17
That is $11m ($10m + 10%) in total liabilities that the Pirates will take a $9m cap hit in 2014 and $2m in 2015.
As part of this move, the Pirates also release OF Aducci, Jim, $0.5m (P-n/a)