Here's another question -
You sign a coach. Does that money (his salary) go into player expenses per year or does it go into actual payroll?
Also....last question

if you waive a player that has a 4 year contract, does his "buyout" hit your player expense all in the same year, or is the buyout spread over the term of what would be his contract?
(Example - someone cuts a guy with a 4 year 3 million dollar contract. Does the 12 million hit your players expense that year, or does 3 million hit your player expenses for the next 4 years)