Pigskin and Leather Baseball Roster

To start the 2013 season:

2013 Salary: $120 million

Left to spend: $0 million
Open roster spots: 0
Open minor spots: 0

Active Roster:

A Pujols..................(10/2)
B Lawrie.................(0/2/1)
J Mauer..................(4/4)
H Kendrick..............(4/4)
Y Alonso.................(0/2/1)
M Trout..................(0/2/1)
Rickie Weeks............(7/3)
BJ Upton.................(3/1)
Chris Davis..............(7/3)
Carlos Gomez..........(3/3)
Alphonso Soriano.....(2/2)
T Frazier..................(2/3)
E Aybar...................(6/1)
Gabby Sanchez.......(3/3)
K Morales................(9/1)


M Cain.....................(7/1)
B Morrow.................(3/1)
J Weaver.................(9/1)
J Zimmerman..........(3/2)
D Fister....................(3/2)
W Miley.....................(4/3)
J Niese.....................(3/5)
Grilli.........................(3/2)
S Miller....................0/2/1
Josh Johnson..........(10/1)

Minor Leagues:
J Tallion........................(0/2/1)
M Perez.........................(0/2/1)
D Betances....................(0/2/1)
G Sanchez.....................(0/2/1)
HJ Lee...........................(0/2/1)
J Villar...........................(0/3/1)
A Garcia..........................0/4/1
C Correa.........................0/4/1
J Schoop.........................0/4/1
Kyle Crick........................0/4/1
Chris McGuiness...............0/4/1
Jesus Montero................(0/2/0)

Disabled List:
C Granderson..........(4/1)
Matt Harrison............(4/3)

Released List:

Daniel Hudson..........(2/1)
A Brackman..............(0/2/1)
J Motte.....................(3/2)
Josh Beckett.............(2/2)

Putting a player on the DL doesn't affect your total salary at all, but it does free up a roster spot that you can use.
If you dropped him instead, someone else might pick him up. While he is on the DL, he is untouchable but not taking up space on your 26-man active roster.