Although the team has repeatedly said they don't do this, let's explore the "should" aspect of it. Suppose they aim for $130M a year, but this year end up spending only $100M. Do they add $30M to the pot next year and spend $160M? They acquire a couple of expensive guys, and let's say they do well. What happens after that? Suppose the team as a whole does well with this expensive roster, makes the playoffs and even wins a round in the postseason before bowing out. Now the budget needs to go back down to $130M. Talented guys will be disposed of, in one form or another. What kind of PR will that be? I disagree with any excess money being pocketed, for a variety of reasons, but simply carrying over the money has its problems. I'd personally like to see un-used payroll headroom be applied to different ways of making the team strong, such as acquiring prospects. Unfortunately MLB has successively moved to limit the ability to do that, with hard caps on draft spending and likewise punitive policies on international signings past a certain threshold. It's nice to say money should carry over, but the devil's in the details.