They don't actually pick up the RFA tender option, they just use that number in the new contract because that's what it would be without the new contract.
- It's the same with the 5th year option, they use the number from the 5th year option, but the new contract replaces the actual 5th year option.
- Doing it this way makes for a clean comparison to players that signed a new contract when with zero remaining years on their old contract.
It would be a similar concept for a player on a 4 year contract that signs a new contract before their 4th season.
Dak
If he signs a contact now:
- 2019: 2M from rookie contract
- 2020: 34M (contract average)
- 2021: 34M (contract average)
- 2022: 34M (contract average)
- 2023: 34M (contract average)
If he signs a contract next March:
- 2020: 34M (contract average)
- 2021: 34M (contract average)
- 2022: 34M (contract average)
- 2023: 34M (contract average)
They could report the contract as 5 years if he signed now, but they'll report it as 4 years such that the cost for 2020 to 2023 is reported the same regardless of when he signs the contract.