The Dodgers are accumulating players – and having fun with numbers.

Many in the industry expected the franchise to continue its thrifty ways, particularly as the divorce trial of owners Frank and Jamie McCourt nears a verdict. But Ned Colletti has been one of the most aggressive general managers this offseason.

How is he doing it?

Some clever accounting and a lot of deferred money, sources tell FOXSports.com.

Consider:

• Juan Uribe signed a three-year, $21 million contract this week, but he’s going to see only $5 million of that this year, because the signing bonus is spread out over the next four seasons.
• Similarly, Jon Garland isn’t going to see every penny of his one-year, $5 million contract right away. The deal includes a $3.5 million base salary, $1 million signing bonus (not payable this year) and $500,000 buyout.

This isn’t a new phenomenon.

Ted Lilly signed a three-year, $33 million contract at the beginning of the offseason. Of that, the 2011 salary is $7 million.

Hiroki Kuroda also returned to the Dodgers on the condition his paychecks will stretch into the future. He signed a one-year, $12 million deal, but that includes a $4 million bonus payable between 2012 and 2013.

Southern California, apparently, is a nice place to play baseball – so attractive that players are accepting IOUs in order to go there.

-Jon Paul Morosi