Josh Smith

CONTRACT INFORMATION NOTES

1. Total Earned is calculated as the sum of Base Salary, Prorated Signing Bonus, Pre-Arb Bonus, and Earned Incentives for each season.
2. Total CBT Hit is calculated as the sum of AAV and Earned Incentives for each season. Earned pre-arbitration bonuses do not count against the CBT, as each team contributes 1/30th of the leaguewide bonus pool. Only that equal, prorated amount counts against the CBT, regardless of how much or little the team's players earn in pre-arb bonuses.
3. Signing bonuses are always allocated pro rata across guaranteed years, regardless of when the signing bonus is actually paid out.
4. Signing bonuses, even if a portion of the signing bonus is due after a player is traded, are always paid by the signing team.
5. When a player is traded, the AAV is recalculated based as the remaining base salary owed to the player divided by the remaining years on the contract. Since signing bonuses are always paid by the original team, they're not included in the recalculation.
6. When an option is exercised, the player doesn't receive the Potential Buyout, so that value is struckthrough and not included in the totals row. However, buyout is still included in the AAV of the original contract years in the above table, even if not paid. The team(s) the player played for receive a CBT credit to account for the difference, on the Other Payments (Luxury Tax) table of the main payroll page.