On the right side of the equation I'm not seeing, "Player signed with the additional cap space". Albert's number could be more than Smith's, certainly would be if he's franchised, and the early 2nd would be something. You need to see how the entire off season plays out and what the entire roster is before complaining about it. Also, as has been reported several times, the deal isn't done and they're still working out details involving what draft picks the Chiefs would get back from the 9ers. We don't know what that is yet.