The SF Giants will look to add a lot of pitching this offseason, and they will have some flexibility to do so. According to Cot's, they will enter the offseason with roughly $184.4 million committed against the Competitive Balance Tax (CBT), or about $60 million below the CBT threshold of $244 million.
SF Giants will have modest level of financial flexibility this offseason
There are two sets of books in baseball. The first is the internal accounting, which tracks the team's cash inflows and outflows. The second set of books is the CBT accounting, which is measured by MLB and tracked by each team.