OK. As far as I can tell, yes, those contracts are all legit. But for luxury tax purposes, the total amount is averaged over the years of the contract itself. (OK. Player [like Scherzer] gets 200 million for five years, say, with 50 million of that deferred for 7 or 8 years. So the club would shell out only 30 million for the five years he plays, then the extra 50 in the future, when he's not under contract. But for luxury tax purposes, the math is simpler: it's the average. In this [hypothetical] case, it's 40 million/year for 5 years.)