MLR, You seem to have dealt with some of this payroll stuff before so maybe you could explain why both the posting fee and the contract have to be considered over the life of the contract because I certainly don't get it. The posting fee is a one time payment to a team in Japan, the contract is a yearly payment to the player. They are payed to different entities, for different reasons, over differing amounts of time, and possibly out of different accounts, so why would they both be tied to the length of the contract in the eyes of the IRS.