Budget transfer penalties are one of the worst features built into HBD. Completely unrealistic. More likely to penalize people new to HBD, and thus drive them away from the game after 1-2 seasons. The penalty reduces strategy, as we set budget when we have the least possible information. Game would have more strategy and be more fun if we could alter our plans when we have more info. For example, if all the FAs I like are crazy expensive, I should be able to move that money to another area that season without losing 1/2 of it. Just like it works in the real world with real budgets and real money.