Active, AAA, and low minors payrolls includes the salaries of all players currently assigned to those roster levels. Front office payroll shows the amount of money available to scouting, development, and drills, and includes all active roster players plus all AAA and low minors players who have no major league experience.
Money between the salary cap ($60 Million) and your front office payroll can be allocated to player development and drills, and scouting. Allocate a percentage of available funds to each of these categories. The average expenditure for each category is about $2.5 million.