Your spreadsheet is getting closer but you still have some players who's contracts are expiring after this season as being on the roster for next season and being active players. You have 43 active players and the number is much lower than that.
Jason Trusnik - signed a 2 year/$2 million contract in 2011...there should be no 2013 cap hit for him since he will be an UFA at season's end.
Jeron Mustrud - signed a 1 year/$540,000 contract in 2012...he will be a RFA in 2013. He should have no salary for 2013 although I think he still gives us a cap hit unless he signs somewhere else or we don't give him an offer.
Austin Spitler - Same as Mustrud
Legedu Naanee - signed a 1 year/$540,000 contract in 2012...should not be counted in 2013 as a cap hit or on the roster...obviously.
RJ Stanford - signed a 1 year/$540,000 in 2012...he will be a RFA in 2013...same story as Mustrud, RFA shouldn't be counted as on the roster.
Marlon Moore - signed a 3 year/$1,215,000 contract in 2010...will be a RFA in 2013...shouldn't be counted on the roster.
Jonathan Amaya - same as RJ Stanford and Mustrud...RFA in 2013 shouldn't be counted on the roster.
Jonathan Freeny - signed a 1 year/$390,000 in 2012 as an undrafted free agent...RFA in 2013...shouldn't be counted on the roster.
Marcus Thigpen - same as Freeny.
Pat Devlin - same as Freeny and Thigpen.
Will Barker - Same as RJ Stanford and Mustrud.
So that's 11 guys you're counting as being Active Players in 2013 that shouldn't be. We should have 32 players signed for 2013. We'll probably tender a few of the RFA's but not all of them and you can't count them as active players until those qualifying offers are made. If RFA are not offered qualifying tenders then they become unrestricted.