Dodgers Payroll & Multi-Franchise Capital Stress Simulator

2025 CBT Payroll ℹ️

$338.5M

+$97.5M over $241M base threshold

Est. CBT Tax Penalty 110% Surcharge Tier

$68.4M

Draft pick dropped 10 spots

2025 Cash Outlay vs CBT 📉

$214.2M

$124.3M deferred relief in '25

Portfolio Stress Index Moderate

2.42x

Operating Cash Flow / Debt Service

⚾ 2025 Roster Contracts & Deferred AAV

9 Core Contracts Active

Toggle active commitments to test salary offloads, trades, or extensions. Notice how Ohtani's $70M/yr nominal contract yields only $46.06M in CBT AAV due to $68M/yr deferred at a ~4.43% discount rate.

Player	Nominal Cash	CBT AAV	Deferred / yr	Years Left	Status

+ Test Free Agent:

MLB 2022–2026 CBA Rulebook Note: Base CBT Threshold is $241M for 2025 ($244M in 2026). Surcharges apply at +$20M (Tier 1: 20-30%), +$40M (Tier 2: 32-42%), and +$60M (Tier 3: 62.5-75%). Consecutive repeaters pay surcharges up to 110% on dollars over Tier 3 ($301M+).

🏢 Multi-Franchise Portfolio Stress Matrix

Guggenheim / Walter Levers

Cross-Franchise Debt Service (Lakers/Chelsea/PWHL) $45M / yr

Annual financing and debt service allocated to outside Walter/Guggenheim sports equity stakes.

Dodgers Net Stadium & RSN Media Cash Flow $585M / yr

Spectrum SportsNet LA media rights, ticket sales, concessions, sponsorships & international licensing.

MLB Deferred NPV Discount Rate 4.43% (Mid-Term AFR)

Affects CBT valuation of deferred compensation under Article XV(H) of the CBA.

2025 CBT Tax Tier Waterfall ($M)

Base

Tiers 1-2

Tier 3+ Tax

2025–2038 Cash vs CBT Divergence

CBT AAV

Liquid Cash Outlay