Here's what was written in the article at issue: "The team’s guideline is to spend 52 percent of revenue on player salaries, though the Santana trade will push the 2008 payroll well below that mark—likely somewhere around $55 million after a 2007 opening-day figure of more than $71 million. Twins president Dave St. Peter said the original budget called for an increase, not a reduction. Jim Pohlad said a 2009 payroll that surpasses the 52-percent standard would be acceptable, but not simply to appease fans for their role in funding for the new stadium." "Player salaries" is not particularly ambiguous. The business, legal and lay meaning of "salary" is the amount paid by an employer to an employee. In this case, the term is limited to the amounts paid to players. This does not include payroll tax or benefits in any scenario. I have no idea what your background is nor who the executives you refer to are who you work with. My background is as a lawyer who has advised businesses and litigated business disputes for more than 23 years, and I've been a part owner of my own businesses for more than 18 years. I have worked with accountants, profit and loss statements and general ledgers extensively. I'll give you some free legal advice: don't use the term "payroll" to mean "payroll plus payroll taxes and benefits." Payroll taxes and benefits are not "payroll". In fact, you can't even have payroll taxes without knowing what your payroll is. Payroll taxes are based on payroll. If you added payroll taxes into payroll, you'd get taxed on more than your payroll -- and nobody wants to pay more taxes than required, right? Payroll is a specific defined term for compensation paid to employees. The only time benefits can be counted as part of payroll is when they are deducted from pay due to employees. Similarly, the only taxes included in payroll are taxes withheld from pay due to employees. Using the term "payroll" as you suggest is false and misleading, and I would suggest that the shareholders of companies would not be pleased if their executives were going around making promises about "payroll" when they actually mean "payroll plus payroll taxes and benefits." You can look up the definition of "payroll" on Quickbooks or from an accountant's perspective. You can look up the definition of "payroll" from the IRS perspective. Or you can simply look up the general definition of "payroll." "Payroll" does not include payroll taxes and benefits. From a business accounting perspective, payroll taxes and benefits are considered "labor load" or often they are simply lumped in as "overhead." Similar to worker's compensation, human resources, sometimes legal expenses related to human resources, 401K contributions, and even things like parking and holiday party expenses. These expenses are not considered part of "payroll" nor are they part of employee "salaries." You can insist that you and your executives commonly use the term "payroll" to mean something other than the actual technical definition of "payroll." (Frankly, I've never heard of anyone doing this before now.} But the problem that you'll face is that nobody will know what you are talking about because you are attempting to shift the definition of the word. Then, you can't have conversations like this that get anywhere because you're not speaking the same language. Now, to give the Twins ownership an out, they did say that paying 52% of revenues for player salaries was a "guideline." And if you've seen Pirates of the Caribbean, you know that a "guideline" is not the same as a "code."