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It's over the total contract so if someone is on a 4 year deal and they are traded with an entire year paid of their contract (which is 25%), they cannot have any more paid on them till their current contract runs out.
I'll be removing the RC section of the spreadsheet and replacing that with the players current contract (only listing years/total contract). Everyone is going to be operating as if this year is the first year of any kind of deals with regards to cash exchanges.
Unless I'm incorrect, we will need to adjust how contracts are listed to be able to easily figure out what 25% of the entirety of a contract is correct? We will need to know how long the deal was for, to be able to figure it out.