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3/4 or 4/3 Defense from an accounting perspective


The new CBA changed the way we calculate the salaries of franchise players. Note the prices of franchise players for each of the past two years for the front seven of a defense.

2011.................2012

LB.....10.1.........08.8 million

DE.....13.0........10.6 million

DT.....12.5........07.9 million

Lets look at how that plays out with a 3/4 defense and a 4/3 defense

2011 3/4.............................2012 3/4

4 LB x 10.1 = 40.4.............4 x 08.8 = 35.2

2 DE x 13.0 = 26.0............2 x 10.6 = 21.2

1 DT x 12.5 = 12.5............1 x 07.9 = 07.9

total...............78.9.............................64.3

2012 4/3............................2012 4/3

3 LB x 10.1 = 30.3.............3 x 08.8 = 26.4

2 DE x 13.0 = 26.0............2 x 10.6 = 21.2

2 DT x 12.5 = 25.0............2 x 07.9 = 15.8

total................81.3.............................63.4

The change affected all the positions, but most dramatically the DT. By shifting schemes, one is basically trading the cost of a LB for a DT, and going forward the DT is relatively much cheaper.

If you were designing a defense from scratch going forward, which would you choose strictly from a cost point of view?

Of course, teams do not start from a clean page. Teams are locked into players with current contracts already signed.

These are the franchise costs and do not represent what an individual would cost at each of the positions. The franchise costs are exaggerated by specific individual contracts at those positions and may be subject to change over time.

One specific change over time that is highly relevant is the rookie salary schedule now in effect. Rookies are much cheaper than FA.

Note these are just the costs of players and do not take into account how the actual football advantages of the individual players or of each scheme.

Another user-created commentary provided by a BTB reader.

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