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It would not count against most salary caps (i.e. your payroll)
The 21M would be added to your player expenses. If you player expenses are less than your revenue, cash is used to cover the difference.
I hope this helps, let me know if you have other questions.
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OTBA: Washington Filibusters
CLBR: Minnesota Twins
2005 Winner of LL's Pick the Loser Contest! - 15-0
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