Absolutely agree. As a financial analyst by trade, I sometimes wonder if the team has an FPA function within the organization. I assume they have accountants on staff, but it seems they do not have anyone who thinks of the players as more of an investment in the business. Your example of cutting a $14M pitcher is a perfect example. Right now that is what the team has and essentially is a sunk cost. As the roster is currently constructed the team will bring in on average say 15,000 fans per game at $50 per ticket (assumptions). Add in another $25 per person in concession costs and that is $1.125M in revenue per game * 60 remaining home games = $67,500,000 ( again this is just assumptions and most likely very low assumption). Now lets say you trade said pitcher and have to eat his entire contract but get a AA prospect. In turn New shiny rookie pitching prospect who costs $500k is now in his spot. However, as you mentioned it shows the fan base that you are actively trying to improve the team and setting up the future. Now by doing this there are factors that can affect this analysis but lets say new rookie pitcher is exciting and lights out. The team starts to win a few games here and there and now butts are in the seats to see the future. Now you average 20,000 fans per game. You just upped your projected revenue from $67,500,000 to $90,000,000 ($22.5M) by increasing your attendance 5000 fans per game. And all it cost you was $500K roster spot. I assume the Twins have an FPA group that does this but is it used by by the baseball operations guys to make roster decisions that may help boost revenue and performance on the field.