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I thought I'd throw this one up there as a discussion starter for today. It contains all the probable 25-man roster candidates, and what the payroll looks like so far for 2014.
And here it is. Also, please let me know if there are any errors:
| 25 Man | Athletics Payroll | 2014 | 2015 | 2016 | Service Time OD 2014 | Comments |
| Guaranteed Contracts | ||||||
| 1 | Yoenis Cespedes | $10,500,000 | $10,500,000 | Free Agent | ||
| 2 | Nick Punto | $3,000,000 | $2,750,000 | Free Agent | $250K buyout | |
| 3 | Scott Kazmir | $11,000,000 | $11,000,000 | Free Agent | ||
| 4 | Alberto Callaspo | $4,875,000 | Free Agent | |||
| Hiroyuki Nakajima | $2,500,000 | $5,500,000 | Free Agent | 2015 option, $500k buyout | ||
| Payroll subtotal | $31,875,000 | $29,750,000 | $0 | |||
| Options/Buyouts | ||||||
| Chris Young | $1,500,000 | 2014 buyout | ||||
| Kurt Suzuki | $600,000 | 2014 buyout | ||||
| Brett Anderson | $2,000,000 | $2M to COL as part of 12/10/13 trade | ||||
| 5 | Coco Crisp | $7,500,000 | Free Agent | |||
| Payroll subtotal | $11,600,000 | |||||
| Arbitration Eligibles | MLBTR Estimates | |||||
| 6 | Jim Johnson | $10,800,000 | Free Agent | 5.165 | ||
| 7 | Luke Gregerson | $4,900,000 | Free Agent | 5 | ||
| 8 | Craig Gentry | $1,100,000 | Arb2 | Arb3 | 3.084 | |
| 9 | Jed Lowrie | $4,800,000 | Free Agent | 5.111 | ||
| 10 | Brandon Moss | $3,800,000 | Arb3 | Arb4 | 3.16 | |
| 11 | John Jaso | $2,200,000 | Arb3 | Free Agent | 4.032 | |
| 12 | Josh Reddick | $2,200,000 | Arb2 | Arb3 | 3.05 | |
| 13 | Daric Barton | $1,400,000 | Arb3 | Free Agent | 4.03 | |
| Jesse Chavez | $600,000 | Arb2 | Arb3 | 3.108 | ||
| Fernando Rodriguez | $600,000 | Arb2 | Arb3 | 2.142 | ||
| Payroll subtotal | $32,400,000 | |||||
| Pre-Arbitration Players | ||||||
| 14 | Ryan Cook | Pre-Arb3 | Arb1 | Arb2 | 2.036 | |
| 15 | Tom Milone | Pre-Arb3 | Arb1 | Arb2 | 2.018 | |
| 16 | Jarrod Parker | Pre-Arb3 | Arb1 | Arb2 | 2 | |
| Evan Scribner | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.088 | ||
| 17 | Eric Sogard | Pre-Arb3 | Arb1 | Arb2 | 2.064 | |
| 18 | Josh Donaldson | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.158 | |
| 19 | Fernando Abad | Pre-Arb3 | Arb1 | Arb2 | 2.073 | |
| 20 | Sean Doolittle | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.122 | |
| 21 | A.J. Griffin | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.102 | |
| 22 | Derek Norris | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.102 | |
| 23 | Dan Straily | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.031 | |
| Drew Pomeranz | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.05 | ||
| Nate Freiman | Pre-Arb2 | Pre-Arb3 | Arb1 | 1 | ||
| 24 | Sonny Gray | Pre-Arb1 | Pre-Arb2 | Pre-Arb3 | 0.061 | |
| Josh Lindblom | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.1 | ||
| 25 | Dan Otero | Pre-Arb1 | Pre-Arb2 | Pre-Arb3 | 0.169 | |
| Andy Parrino | Pre-Arb2 | Pre-Arb3 | Arb1 | 1.02 | ||
| 12 players @ 500K | $6,000,000 | |||||
| Total Payroll | $ 81,875,000 |
The situation with Barton is unclear; he could be again offered a non-guaranteed contract and that would lower the overall payroll. Either way, though, 2014's payroll will rival 2007's as a franchise high.
