I'm not sure I am. Article XXIII.C.2.b.A of the CBA states
"A. Assignee Club. If the assignment occurs between championship seasons, the Average Annual Value (“AAV”) of the Uniform Player’s Contract will be calculated pursuant to Section E below as if the Uniform Player’s Contract began with the season following the assignment. If the assignment occurs during the championship season, the AAV will be recalculated pursuant to Section (2)(c) below as if the Uniform Player’s Contract began with the day following the assignment. "
and section E contains
"Average Annual Value of Guaranteed Multi-Year Contracts A Uniform Player’s Contract with a term of more than one (1) championship season (“Multi-Year Contract”) shall be deemed to have a Salary in each Guaranteed Year equal to the “Average Annual Value” (“AAV”) of the Contract (plus any bonuses subsequently included by operation of Section E(4) below). The AAV shall be calculated as follows: the sum of (a) the Base Salary in each Guaranteed Year plus (b) any portion of a Signing Bonus (or any other payment that this Article deems to be a Signing Bonus) attributed to a Guaranteed Year in accordance with Section E(3) below plus (c) any deferred compensation or annuity compensation costs attributed to a Guaranteed Year in accordance with Section E(6) below shall be divided by the number of Guaranteed Years. Notwithstanding the foregoing, if a Multi-Year Contract is signed after Opening Day of the championship season, the: (i) Base Salary in the first Guaranteed 131 Year for purposes of the AAV calculation shall be determined by multiplying that Base Salary by a fraction, the numerator of which shall be the number of championship season days that the Player was paid the Base Salary, and the denominator shall be the number of championship season days in that championship season; and (ii) the first Guaranteed Year shall not be considered a full Guaranteed Year for purposes of the AAV calculation, but shall be considered a partial year equal to the fraction described in subsection (i) above."
It's legalese, but that sure sounds like the remaining value of the contract should be what counts towards CBT.