Next problem for team budgets that needs to be addressed...
Players that are in the last year of their contract that are no longer on the team, but have had salary retained, are having that salary counted against the following season's payroll during the period from the first day of the offseason, until the arbitration hearing date. This can result in the inability to offer contract extensions leading up to the start of free agency.
First two screenshots are from the first day of the offseason. The accounting budget shows 160.25m in player salary for the upcoming season. The player salary page shows 121.1m in upcoming salary obligations.
The two players with retained salaries are still being counted against 2021.
121.1 + 27.4 + 11.7 = 160.2m
These two are the same screens on the arbitration hearing date, the retained players obligations no longer "on the books".
