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The above is not quite correct. After 30 days, the players may opt out into free agency, however they often will not. If they do not, then the split contract remains, it does not simply revert to a normal minor league deal, so if they are later promoted they would still get the non-minimum salary the contract listed.
I don't believe they should count towards any payroll numbers, but would have to see screenshots of the relevant financial pages to know for sure. I believe they may show up on the player salary page under the full amount, if you looked at your actual projected player expenses, they would not be counted there.
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