We know the Yankees want to keep their 2018 payroll below $197 million, in order to reset their luxury-tax obligations. They're currently looking at both pitchers and position players, one source said, shopping opportunistically for value, more so than need.
At the moment, the Yankees' payroll commitments add up to roughly $162 million, according to Cot's Baseball Contracts.
By that calculation, one might conclude that general manager Brian Cashman has $35 million left to spend.
That's not accurate.
Instead, sources say the Yankees' tentative plan allows for another $15 million in spending this offseason -- unless Cashman frees up additional payroll by trading reliever David Robertson or outfielder Jacoby Ellsbury.