"All along, the New York Yankees have stated the effort to cut their 2014 payroll to $189 million is merely a goal. More and more, it's one major league sources don't believe they'll reach.
In recent months, the Yankees have become far less bullish on their publicly stated austerity plan, admitting to other executives and agents that staying beneath the $189 million threshold is unlikely and impractical."
"Major league sources" being a calculator.
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