Denard Span's contract is heavily backloaded

The detailed numbers are in for Denard Span's contract, and it's another interesting setup for the Giants. Here are the numbers, first reported by Jeff Passan of Yahoo! Sports:

• $3 million in 2016
• $9 million in 2017
• $9 million in 2018
• $12 million mutual option for 2019, with $4 million buyout
• $6 million signing bonus

The low annual salary in 2016 doesn't make a difference with the competitive-balance tax in 2016. The accounting for the CBT counts this as $9 million for each of the year, with the $4 million buyout affecting the 2019 calculations. The Giants are going over this season, either way.

The signing bonus allows Span to pay taxes on it in his home state instead of a majority in California. And with a little research, we can all find out where he lives.

Right. The deal is backloaded because the Giants have far fewer contractual obligations in 2017 and 2018 than they do next year, so this helps them plan a little better. For practical purposes, this also means the Giants have a little more financial wiggle room at the deadline if they need it, at least when it comes to cash on hand. Not that a roster this flawless will need help, ahem.

It's a fair deal for someone who could have picked up a Michael Bourn or Melvin Upton contract if he were a free agent at the right time. Even so, the Giants have decided to backload it a little bit.