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I do not believe the game takes into account future contracts when determining extension allowances. I only say this because a few of GMs were unable to retain players that were walking because the game said they had no money for extensions. They were in the black, had budget room, but couldn't give guys extensions. They then started the next season with lots of extra budget rooms. I have a feeling the finances part of this game is extreeeeeeemely buggy and needs to be looked at, but there's more money to be made by "tweaking it" in the next version.
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