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I have suggested this in the past, and continue to think these are great improvements:
1) You agree to a three budget along with goals and objectives you will meet.
Examples would be: make the playoffs, improve the minor league system and so forth.
2) Owner demands would be consistent with budgetary agreements. If the owner gives you less money, then he doesn't ask you to sign an all-star, for example.
3) The budget is NEVER adjusted up or down by the owner saying he wants you to end up with a cash balance of $X million. In real life, that is not done like that. He has already agreed to fund you the budget amount, what he makes is his problem, not the team's. In reality, the baseball team is consolidated into the ownership's tax return and other companies are brought in before computing taxes. So unless you want OUT OF THE H & R BLOCK BASEBALL game, let's skip this part forever.
4) By going this way, the game need not implement the balance sheet or income statements in any way. Much simpler and actually far more realistic.
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"My name will live forever" - Anonymous
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