I am not exactly sure of the source of the funds, but the University has a special account in the University Foundation used to pay for the contract buyouts. I would imagine that the Athletic Department allocates $ to that fund each year, to prepare for future buyouts. However, with the revenue and budget cuts due to COVID last year, I think is why Frost will get another year, just to avoid the larger payout from this year. I don't agree with it, because I think there will always be $, but it is what it is.