Accounting department

NFL free agency begins March 2, and teams are often lauded for making big splashes. Seldom examined, however, is how those splashes look a year later. Some teams manage to swim nicely after spending big. Others simply drown, with the Redskins having mastered the art.

Here is one view of the return on investment in last year's free agents.

75-100 percent return

Chiefs -- Paid big for cornerback Ty Law, who started 16 games and remains a playmaker and shutdown presence.

Colts -- Inked kicker Adam Vinatieri on the open market and reupped receiver Reggie Wayne.

Ravens -- Top deal for Trevor Pryce led to a 13-sack season, while re-signing Pro Bowl middle linebacker Bart Scott was crucial.

Saints -- Quarterback Drew Brees (six years, $60 million) was worth every penny.

50-74 percent return

Broncos -- Biggest move was re-signing defensive lineman Gerard Warren, while fellow lineman Kenard Lang (six sacks) was good value.

Chargers -- Biggest signing was safety Marlon McCree, who is considered a glue guy, although his lost fumble may have cost the team a spot in the AFC Championship game.

Cowboys -- A mixed bag, as receiver Terrell Owens (three years, $25 million) had a lot of drops and touchdown catches (13), while guard Kyle Kosier (five years, $15 million) was a wire-to-wire starter who was up and down.

Dolphins -- Spent in the middle range and landed starters in offensive lineman L.J. Shelton and cornerbacks Will Allen and Andre Goodman.

Eagles -- The insurance signing of quarterback Jeff Garcia helped salvage their season, and defensive end Darren Howard was a full-time starter.

49ers -- Veteran guard Larry Allen added leadership to the line and cornerback Walt Harris totaled eight interceptions as perhaps the league's best free agent bargain.

Lions -- Found a gem in defensive back-turned-receiver Mike Furrey.

Jets -- Spent wisely, as defensive lineman Kimo von Oelhoffen and cornerback Andre Dyson started all season.

Patriots -- Receivers Reche Caldwell and Jabar Gaffney gave the team good bang for the buck, although Caldwell's drops in the AFC Championship game ended his season on a sour note. Re-signing guard Stephen Neal and defensive end Richard Seymour was important.

Rams -- Paid heavily for linebacker Will Witherspoon and he didn't disappoint.

Steelers -- Focused on keeping their own players and signed Ryan Clark (13 starts) at safety to fill the void left by Chris Hope's departure.

Titans -- Big contracts for safety Chris Hope, center Kevin Mawae, and linebacker David Thornton added pop to the lineup, while the team also spent big to re-sign defensive end Kyle Vanden Bosch. The disappointment was receiver David Givens getting injured after eight receptions.

25-49 percent return

Bears -- Kept their own, with the only big signing coming in the form of backup quarterback Brian Griese.

Bills -- The biggest deal, for defensive lineman Larry Tripplett (five years, $18.5 million), didn't produce the desired results (2 1/2 sacks).

Cardinals -- Running back Edgerrin James (four years, $30 million) rushed for 1,157 yards and six touchdowns as the team went 5-11.

Falcons -- Top signings were offensive lineman Wayne Gandy and safety Lawyer Milloy, but neither had major impact.

Jaguars -- Cornerback Brian Williams (six years, $32 million) had just one interception.

Packers -- Got some top-notch production after paying big for cornerback Charles Woodson (eight interceptions), although safety Marquand Manuel and nose tackle Ryan Pickett didn't have as much impact.

Panthers -- Center Justin Hartwig could still turn out to be a good signing, but he missed 14 games because of injury, while receiver Keyshawn Johnson had 70 catches.

Seahawks -- Opened the vault for linebacker Julian Peterson, and he was the team's best defensive player, yet the big deal for receiver Nate Burleson didn't produce results.

Vikings -- Guard Steve Hutchinson (seven years, $49 million) was just OK, as free agent running back Chester Taylor stole the show.

0-24 percent return

Bengals -- Nose tackle Sam Adams wasn't the answer to help stuff the run, while safety Dexter Jackson didn't have the desired impact.

Browns -- The league's most aggressive team in free agency was partially a victim of bad luck as center LeCharles Bentley (six years, $36 million) suffered a season-ending injury on the first day of training camp. Also spent big for left tackle Kevin Shaffer, outside linebacker Willie McGinest, receiver Joe Jurevicious, and nose tackle Ted Washington, but the team went 4-12.

Buccaneers -- Big move was to re-sign defensive lineman Chris Hovan.

Giants -- Linebacker LaVar Arrington played just six games and cornerback Sam Madison had just two interceptions, while defensive back R.W. McQuarters was the team's best value.

Raiders -- Two-year deal for quarterback Aaron Brooks was their signature move.

Texans -- A lot of signings, but not a lot of impact. Defensive lineman Anthony Weaver had just one sack, center Mike Flanagan lasted nine games, and tight end Jeb Putzier had 15 catches.

Redskins -- A nightmare. Safety Adam Archuleta and receiver Antwaan Randle El signed seven-year deals with $10 million in bonuses, and neither made an impact.

Graham family on the mend

In late November, Patriots tight end Daniel Graham said that if he had been the best option to donate a kidney to his brother Jason, he would have left his pro football career behind to do so. It turned out his mother, Marilyn, was the best option.

The kidney transplant took place Dec. 6, and Marilyn is scheduled to return to work tomorrow. Jason will need a bit more time, as he's expected back at work next month.

"Everything has just been unbelievable, we couldn't be happier," said Tom Graham, Daniel's father, from the family's Colorado home. "There have been no problems at all. More than anything, the last two months have been no more than just waiting it out, waiting for them to get healed and up and out."

Such a result wasn't a given, as Graham pointed out that a friend of the family had the same procedure and is still not out of the woods.

In the weeks before and after the transplant, watching Patriots games was something the family looked forward to.

"It was a nice part of it, you get a little relief from it, and it kind of helped your week move by as you're in wait," said Tom Graham, noting the family had been pleasantly surprised when Daniel asked the announcers to mention Marilyn and Jason during a game.

Since the Patriots' season ended in the AFC Championship game, Daniel has visited Jason in St. Louis and returned to New England, where the next three weeks could determine whether he's playing for the Patriots in 2007. Graham is scheduled to become a free agent, although it's possible the sides could work out a long-term contract.

A heads-up on some candidates

With the NFL's hot-stove season officially underway, here is a look at seven lesser-known people in the personnel ranks whom two longtime scouts consider up-and-coming, top-notch evaluators who could be in line to run their own clubs:

Chuck Cook -- Director of college scouting for the Chiefs has a long history with the franchise, serving 13 years as a scout, and the last 10 leading the team's college scouting efforts.

Bobby DePaul -- Just concluded his sixth year as Bears director of pro personnel and is a veteran of 17 NFL seasons, spending the first eight as an assistant coach.

Thomas Dimitroff -- Has spent the last five years as the Patriots' director of college scouting, helping provide players for two Super Bowl champions.

Will Lewis -- Has served as the Seahawks' director of pro personnel since 1999, learning under Mike Holmgren both in Green Bay and Seattle.

Jimmy Raye -- The Chargers' director of college scouting since 2000, he's helped inject the roster with impressive young talent.

Gene Smith -- Joined the Jaguars in their first year of existence, spending seven years as a scout before working the last seven as director of college scouting.

Scott Studwell -- After a 14-year career as a player, has worked his way up the ranks with the Vikings, serving as director of college scouting since 2002.

Winners are losing
The Chargers already face an uphill climb to earn the AFC's top seed for the second year in a row, as coach Marty Schottenheimer has lost four assistant coaches since the season ended. Offensive coordinator Cam Cameron (Dolphins) and defensive coordinator Wade Phillips (Cowboys) landed head coaching jobs, while tight ends coach Rob Chudzinski was named Browns offensive coordinator and linebackers coach Greg Manusky was hired as 49ers defensive coordinator. Adding to the Chargers' task is that Schottenheimer himself is considered to be on a short leash after being given just a one-year extension.

Edwards is available
Speaking of the Chargers, general manager A.J. Smith made it official last week, confirming that veteran linebacker Donnie Edwards won't be back next season. Edwards had one year remaining on his contract, but the $4.825 million is too rich for the Chargers and Edwards has little interest in a restructure. Although a bit light at 227 pounds, Edwards could be a fit for a 3-4 team looking for a veteran presence, such as the Patriots. One wrinkle to keep in mind is that Edwards is represented by Tom Condon, with whom the Patriots haven't had contract talks since tight end Benjamin Watson's holdout in 2004.

Hole in the center
When Steelers center Jeff Hartings announced his retirement following an 11-year career, it marked the first time since 2001 that the team is looking for a new player at the position. The options are six-year backup Chukky Okobi, 2006 sixth-round pick Marvin Philip, or right guard Kendall Simmons. The decision figures to be one of the first significant ones for new offensive coordinator Bruce Arians, who seems intrigued by the idea of moving Simmons, a former first-round pick. The importance of the center position was reinforced in Super Bowl XLI, with Colts quarterback Peyton Manning crediting his longtime center, Jeff Saturday, for masterfully handling the sloppy conditions.

It doesn't look good for quarterback David Carr in Houston, as Texans owner Bob McNair did not commit on the team's plans for the first overall choice in the 2002 draft. Carr, who has led the Texans to a 24-56 record in five seasons, is due a $5.5 million salary in 2007 and has not lived up to expectations. McNair said Texans coaches are in the process of evaluating the roster, and if the team can upgrade at any position, including quarterback, it will do so. That ran counter to past comments in which McNair publicly supported Carr. Those connecting the dots believe the Texans might attempt to trade for Broncos quarterback Jake Plummer, who would be reunited with his former coordinator, Texans head coach Gary Kubiak.

The next three sites for the Super Bowl are in the books, with Arizona set to host Super Bowl XLII at University of Phoenix Stadium on Feb. 3, 2008. The game then moves to Raymond James Stadium in Tampa before a return to Dolphin Stadium in Miami. Bids for Super Bowl XLV are due by April 2, with Dallas, Arizona, and Indianapolis among the cities hoping to get the call.

As one of their strategies to build depth not just on their roster but also on the practice squad, the Patriots have compensated some of their practice squad players more than the standard $79,000 per season. Last year, the team gave offensive lineman Billy Yates a full salary before promoting him to the active roster, while defensive lineman Santonio Thomas earned $150,000. The 6-foot-4-inch, 305-pound Thomas, who played at the University of Miami, has been on the Patriots' practice squad the last two seasons and has been re-signed for 2007. He's a player to remember as the Patriots look to build depth on the defensive line, and consider whether to cut ties with 2004 second-round pick Marquise Hill, who has yet to emerge.

Former Patriots receiver P.K. Sam, a fifth-round draft choice out of Florida State in 2004, is attempting to revive his career by playing in NFL Europa this spring. He's been allocated to the league by the Dolphins. Sam was the youngest player selected in the 2004 draft when the Patriots picked him 164th overall but hasn't been able to stick with two clubs, first the Patriots (three games), then the Bengals (0 games). Looking back, the Patriots don't have much to show from that 2004 draft outside of first-round picks Vince Wilfork and Watson. No one has made an impact from the group of Hill, Guss Scott, Dexter Reid, Cedric Cobbs, and Christian Morton.

Local guy David Carabello was all smiles during Super Bowl week in Miami. The 33-year-old Carabello, who grew up in Ashland and graduated from Ashland High School in 1991, is the lead researcher for the NFL Network. He landed the job in November after working behind the scenes at ESPN from 2000-06. Carabello figured he'd go into teaching after attending Stonehill College and majoring in accounting and history, then attending graduate school at Northeastern. But after toiling in sportswriting, he followed his passion to ESPN, and now hopes to grow with the NFL Network. He's living in Westwood, Calif., not far from NFL Network studios. "I love what I'm doing and can't imagine myself doing anything else," he said. "This is a blast."

Mike Reiss's e-mail address is mreiss@globe.com; material from personal interviews, wire services, other beat writers, and league and team sources was used in this report.