I "understand" it from a contract perspective. I scratch my head because of semantics. Take this part for example:
2025 Roster Bonus: $25M ($16.5M fully guarantees on the 5th league day of 2023, paid 5th league day of 2025)
If for whatever reason he is not on the roster the 5th league day of 2023, he will not see any of that $25M. The only guaranteed money is what is guaranteed at signing.
That said, I'm missing $10M in his "guaranteed" money. The total guaranteed is $150M, 100 of which is due at signing. That leaves 50:
$10M of 2024 salary fully guarantees on the 5th league day of 2022
Additional $13.5M of 2024 salary fully guarantees on the 5th league day of 2023 (10+13.5= 23.5)
$10.5M of 2025 salary fully guarantees on the 5th league day of 2024
(23.5+10.5 = 34M now)
2022 Option Bonus: $42.4M (must be exercised 3/16 - 3/20)
2024 Roster Bonus: $6M (fully guarantees 8/11/2021)
(34+6= 40M)
2025 Roster Bonus: $25M ($16.5M fully guarantees on the 5th league day of 2023, paid 5th league day of 2025)
(This is where it gets to "wut?" If the 16.5 is being counted as guaranteed money, that puts us over 50. But if its not, we are still sitting at 40)
TL;DR -- Because of how loose they use "total guaranteed money" and how contracts are built based on 3 years and then restructure, I only pay attention to guaranteed at signing
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