| Team | W | L |
| 49ers | 13 | 3 |
| Cardinals | 8 | 8 |
| Seahawks | 7 | 9 |
| Rams | 2 | 14 |
| Pre | |||
| 12-Aug | @Saints | L | 3-24 |
| 20-Aug | Raiders | W | 17-3 |
| 27-Aug | Texans | L | 7-30 |
| 1-Sep | @Chargers | W | 20-17 |
| Reg | |||
| 11-Sep | Seahawks | W | 33-17 |
| 18-Sep | Cowboys | L | 24-27 |
| 25-Sep | @Bengals | W | 13-8 |
| 2-Oct | @Eagles | W | 24-23 |
| 9-Oct | Buccaneers | W | 48-3 |
| 16-Oct | @Lions | W | 25-19 |
| 30-Oct | Browns | W | 20-10 |
| 6-Nov | @Redskins | W | 19-11 |
| 13-Nov | Giants | W | 27-20 |
| 20-Nov | Cardinals | W | 23-7 |
| 24-Nov | @Ravens | L | 6-16 |
| 4-Dec | Rams | W | 26-0 |
| 11-Dec | @Cardinals | L | 19-21 |
| 19-Dec | Steelers | W | 20-3 |
| 24-Dec | @Seahawks | W | 19-17 |
| 1-Jan | @Rams | W | 34-27 |
| Key Terms | Disclaimer | Sources | F.A.Q. | Salary Cap 101 | 49ers Roster |
| 2012 FA | 2013 FA | 2014 FA | 2015 FA | 2016 FA | 2017 FA | 2018 FA |
| Dead Money Total | $5,821,674 | |
| Total w/Dead Money | $109,874,241 | |
| 2011 Salary Cap | $120,375,000 | |
| Potential Credits($1M x 3) | $3,000,000 | |
| Vet Discount | $331,471 | |
| Other Workout | $273,420 | |
| Potential Incentives | $1,200,000 | |
| LTBE Money | $1,950,000 | |
| Cap Space Left | $16,142,230 | |
| Split Salaries | $360,000 |
| DEAD MONEY LIST | 2011 AMOUNT | 2012 AMOUNT | |
| 2011 UDFA Class | $25,000 | $50,000 | |
| Phillip Adams | $14,462 | $28,924 | |
| Kentwan Balmer | $1,646,750 | ||
| Mike Balogun | $2,125 | ||
| Chase Beeler | $28,500 | ||
| Tramine Brock | $250 | ||
| Jarrett Brown | $1,600 | ||
| Glen Coffee | $414,122 | ||
| Nate Clements | $2,366,666 | ||
| Nate Davis | $75,150 | ||
| Ronald Johnson | $26,055 | $78,165 | |
| Colin Jones | $24,724 | $74,172 | |
| Colin Jones | $17,100 | ||
| Matt Kopa | $3,000 | ||
| Keaton Kristick | $7,875 | ||
| Nate Lawrie | $50,000 | ||
| Scott Long | $2,300 | ||
| Chris Maragos | $2,500 | ||
| Taylor Mays | $377,000 | $754,000 | |
| Josh McCown | $50,000 | ||
| Scott McKillop | $48,063 | $48,063 | |
| Xavier Omon | $5,700 | ||
| Jared Perry | $2,600 | ||
| Michael Robinson | $480,000 | ||
| Patrick Stoudamire | $2,500 | ||
| Curtis Taylor | $14,970 | $14,970 | |
| Cody Wallace | $122,124 | ||
| Tony Wragge | $50,000 | ||
| Total | $5,821,674 | $969,370 |
Anthony Davis(RT) $1,700,000 Option Bonus(Each year thru 2015), $166,666 Signing Bonus(Proration until 2015); $1,919,900 One Timer, Year Unknown; Got a $1.43M Roster bonus in 2010
Michael Crabtree(WR) $500,000 Workout Bonuses thru 2014, while having already received most of his reported $17M in bonuses in 2009 and 2010: With $1,830,000 in his 2009 base salary, also by Getting a One timer of $5,605,000 in 2010 with a $6,795,000 likely a roster bonus in 2010, and $2,375,000 of his 2011 base is guaranteed
Mike Iupati(LG) $1,087,500 Option Bonuses(Each year thru 2014), $240,000 Signing Bonus (Proration untill 2014), $3,682,762 One Timer, Year Unknown; Got a $874,000 Workout bonus in 2010
Justin Smith(DE) $500,000 Workout Bonuses thru 2013
Patrick Willis(ILB) Has a $4,800,000 "supersede" signing bonus in 2011, $1,250,000 Workout thru 2016 & $3,100,000 Proration of Signing Bonus thru 2016; He just under $10.1M in future salary escalators for years 2014-2016
Vernon Davis(TE) $4,708,000(2011 Base) & $5,751,000(2012 Base) are guaranteed, $200,000 Workout & $400,000 Roster thru 2015; His 2010 base of $3,874,000 was guaranteed, he also got a $10,000,000 Signing Bonus reportedly all in 2010
Braylon Edwards(WR) $2,100,000 salary in 2011; Includes $1,000,000 Base, $600,000 Roster Bonus in 2011, with $500,000(LTBE) incentive in 2011
Frank Gore(RB) $2,233,000 left in prorated signing bonus; 2,000,000 Roster Bonus in 2011; Signed new 3-year extension thru 2014, includes $13.5M guaranteed, new extension is worth $21M in new money, and can earn $25.9M over the next 4 years.
Ray McDonald(DE) $5,000,000 Bonus(Prorated thru 2015); with $2,000,000 in guaranteed base salaries, years are unknown
Donte Whitner(SS) $1,000,000 Roster Bonus in 2011 & $3,000,000 Bonus(Prorated thru 2013)
Jonathan Goodwin(C/OG) $2,000,000 Signing Bonus(Prorated thru 2013); plus $500,000 Incentive in 2011 for Playing Time and $650,000(LTBE) incentive in 2012 and 2013 for Playing Time & his 2011 base of $1,000,000 is Guaranteed
Alex Smith(QB) $4,000,000 base in 2011 is guaranteed; includes $900,000 incentive(LTBE)
Aldon Smith(OLB) Entire 4yr deal is guaranteed; Got a $8,960,000 Signing Bonus(Prorated over 4 years); Team holds 5th year option, must be paid top 10 money at position, and must be exercised by end of year 3(2013)
Shawntae Spencer(CB) $100,000 Workout Bonus thru 2012
David Akers(PK) $1,700,000 Signing Bonus(Prorated thru 2013); Also $50,000(LTBE) incentives in 2011, 2012 and 2013 for Pro Bowl
Parys Haralson(OLB) $900,000 Guaranteed money left($300,000 prorated SB thru 2013)
Brian Jennings(LS) $221,000 in Prorated Bonus thru 2013
Colin Kaepernick(QB) Got $3,800,000 Guaranteed, $2,226,764 of it is a Signing Bonus prorated thru 2014
Madieu Williams(FS) $1,000,000 Base salary; No guaranteed money
Blake Costanzo(ILB/ST) Potentially got a $50,000 Signing Bonus in 2011
Larry Grant(ILB) Unknown if he got any bonus money
Carlos Rogers(CB) Got a $2,125,000 base salary, plus $2,125,000 in guarantees; also includes $250,000(NLTBE) incentive
Dashon Goldson(FS) $2,000,000 Salary, $1M Base and $1M Signing Bonus
Adam Snyder(C/OG) $100,000 remaining in bonus money(2011 is last yr under contract)
Moran Norris(FB) Would only cost $427,500 in dead money if released, while saving $1,500,000 in cap room
Tarell Brown(CB) $2,642,550 in Bonus left($880,750 in each yr thru 2013)
Isaac Sopoaga(NT/DE) $2,310,000 in Bonus left($1,155,000 in each yr thru 2012)
Ahmad Brooks(OLB) Has a $2.1M in Base & $2.1M in Bonus left(2011 last yr under contract)
Delanie Walker(TE) $1,720,000 left in bonuses($860,000 each yr thru 2012)
Chilo Rachal(OG) Would only cost $447,000 in dead money if cut, while saving $644,000 in cap room
Chris Culliver(CB) Got a $598,876 Signing Bonus prorated over 4 yrs; Plus more than half of his 2011 base of $375,000 is guaranteed
Kendall Hunter(RB) Got a $439,220 Signing Bonus prorated over 4 yrs
Ted Ginn Jr.(WR) Apparently has a $50,000 Other Bonus, either roster or workout wise
Andy Lee(P) Has $553,334 left in bonuses ($276,667 each yr thru 2012)
2011 UDFAs Team can only spend $75,000 in bonuses for entire UDFA class($25,000 a yr thru 2013)
New 10yr CBA Details I project the salary cap to be this; $130M(2012), $140M(2013), $150M(2014), later years thru 2020 I am unsure of
Reggie Smith(FS/SS) $196,000 left in bonuses
Joshua Morgan(WR) $26,500 left in bonuses
NaVorro Bowman(ILB) $526,686 left in bonuses($175,562 in each yr thru 2013)
Joe Staley(LT) It is unknown how much he has left, but he did receive over $10M in a roster bonus in 2008
Future 2012 Draft Picks 49ers have their own draft picks, a 1st, 2nd, 3rd, 4th, 5th, 6th, and 7th round picks
After 2011
QB Alex Smith
FB Moran Norris
WR Braylon Edwards
WR Joshua Morgan
WR Ted Ginn Jr.
WR Brett Swain (RFA)
TE Justin Peelle
RG Adam Snyder
OG Chilo Rachal
DE Will Tukuafu (EFA)
OLB Ahmad Brooks
ILB Blake Costanzo
ILB Larry Grant (RFA)
ILB Tavares Gooden
CB Tramaine Brock (EFA)
CB Carlos Rogers
FS Dashon Goldson
FS Madieu Williams
FS Reggie Smith
SS C.J. Spillman (RFA)
After 2012
TE Delanie Walker
NT Isaac Sopoaga
NT Ricky Jean Francois
CB Shawntae Spencer
P Andy Lee
After 2013
QB Scott Tolzien (RFA)
RB Anthony Dixon
WR Kyle Williams
WR Dontavia Bogan (RFA)
TE Nate Byham
C Jonathan Goodwin
OG Daniel Kilgore
OG Mike Person
DE Justin Smith
DE Demarcus Dobbs (RFA)
NT Ian Williams (RFA)
OLB Parys Haralson
ILB NaVorro Bowman
CB Tarell Brown
SS Donte Whitner
PK David Akers
After 2014
QB Colin Kaepernick
RB Frank Gore
RB Kendall Hunter
FB Bruce Miller
WR Michael Crabtree
LG Mike Iupati
OLB Aldon Smith (Team has option for 2015 season)
CB Chris Culliver
CB Curtis Holcomb
SS Colin Jones
LS Brian Jennings
After 2015
TE Vernon Davis
OT Alex Boone
DE Ray McDonald
After 2016
ILB Patrick Willis
After 2017
LT Joe Staley
Article XXIV: Guaranteed Leage-Wide Salary, Salary Cap, and Minimum Team Salary:
Section 6: Computation of Team Salary:
(b) Tenders
(i) Drafted Rookie's Salaries shall be tendered automatically at the Rookie Minimum Active List Salary as of the day of the Draft and shall be included in Team Salary until (1) the player is signed, (2) the Team's rights are relinquished through waivers, or (3) the Tuesday following the tenth week of the regular season (if the player is unsigned).
(c) Practice Squad Contracts
Any Practice Squad contract Salaries shall be included in Team Salary except to the extent otherwise provided in Article XXXIV, Section 5.
Section 7: Valuation of Player Contracts
(a) Paragraph 5
(i) The highest applicable Salary set forth in Paragraph 5 of the NFL Player Contract shall be included in Team Salary in the year earned, except that, between march 1 and the first day of the regular playing season, only the following amounts from paragraph 5 shall be included for players whose Player Contracts are not among the Team's 51 highest valued Player Contracts, tenders and Offer Sheets (as determined under the Section 7):
(1) Any amount that exceed the Minimum Active/Inactive List Salary for Undrafted Rookie Free Agents and:
(2) Any amount that exceeds twice applicable Minimum Active/Inactive List Salary for all other players.
(b) Signing Bonuses
(i) Proration. The total amount of any signing bonus shall be prorated over the term of the Player Contract (on a straight-line basis, unless subject to acceleration or some other treatment as provided in this Agreement), with a maximum proration of six years, in determining Team and Player Salary, except that:
(4) For any multiyear Player Contract entered into in a Capped Year prior to the last Capped Year that extends into any Uncapped Year, if (i) the sum of the player's Paragraph 5 Salary, roster bonuses that are based upon the player making any of the Club's roster categories without limitation, and reporting bonuses during all Capped Years of the Contract (but, if there ar fewer that three remaining Capped Years, during the first three years of the Contract) is in the aggregate less than (ii) the portion of the Contract's signing bonus that would be allocated to those League Years if the signing bonus were prorated equally over the term of the Contract, then: the difference between the amounts calculated pursuant to (ii) and (i) of this sentance, up to 50% of the portion of the signing bonus that would otherwise be allocated to the Uncapped Years (the "Difference"), shall be deducted in equal portions from those Uncapped Years and reallocated in equal portions over the Capped Years of the Contract (or, if there are fewer than three Capped Years within the term of the Contract, over the first three years of the Contract). For purposes of the Subsection only, a renegotiation shall be treated as if it is an entirely new Player Contract.
(8) Any signing bonus given in connection with a contract extension entered into before the expiration of the player's existing contract will be prorated over the remaining years of the unexpired contract together with its extension.
(ii) Acceleration
(1) For any player removed from the Team's roster, or whose Contract is assigned to another Club via waivers or trade, on or before June 1 in any league Year prior to the Final Capped Year, or at any time during the Final Capped Year, and unamortized signing bonus amounts will be included in Team Salary for such League Year except that for each League Year preceding the Final Capped Year, each Club may designate up to two Player Contracts that, if terminated on or prior to June 1 and if not renegotiated after the last regular season game of the prior League Year, shall be treated (except to the extent prescribed by Section 7(d)(iii) below) as if terminated on June 2, i.e., the Salary Cap charge for each such contract will remain in the Club's Team Salary until June 2, at which time its Paragraph 5 Salary and any unearned LTBE incentives will no longer be counted and any unamortized signing bonus will be treated as set forth in Subsection (2) below.
(2) For any player removed from the Team's roster or whose Contract is assigned via waivers or trade after June 1, except in the Final Capped Year, any unamortized signing bonus amounts for future years will be included fully in Team Salary at the start of the next League Year.
(3) In the event that a player who has had a signing bonus allocated over the years of his Player Contract is traded, or whose Contract is assigned to another team pursuant to the NFL's waiver procedure, the Team Salary of the player's new team will not include any portion of the signing bonus.
(4) Any contract year that the player has the right to terminate based upon a contingency shall count as a contract year for purposes or proration until the contingency is fulfilled, at which teme any amounts attributed to such year shall be accelerated and included immediately in Team Salary.
(5) The unamortized portion of any signing bonus contained in an NFL Player Contract that is renegotiated to reduce the number of years of such Player Contract shall be included, to the extent attributable to such reduced year or years, in Team Salary at the time of the renegotiation.
(iv) Amounts Treated as Signing Bonuses. For purposes of determining Team Salary under the foregoing, the term "signing bonus" shall include:
(1) Any amount specifically described in a Player Contract as a signing bonus;
(3) Any consideration, when paid, or guaranteed, for option years, contract extensions, contract modifications, or individually negotiated rights of first refusal;
(4) Any option buyout amount, when paid or guaranteed;
(5) The difference between the Salary in the second contract year and the first contract year when Salary in the second contract year is less than half the Salary called for in the first year of such Contract;
(7) Any roster bonus in the season of signing when a contract is signed after the last preseason game;
(18) Any increase in a playe's Salary for the current League Year, if the NFL Management Council does not receive notice of the salary terms of such an executed extended or renegotiated contract prior to 4:00 p.m. (New York Time) on the Monday of the tenth week of the regular season.
(v) Credit for Signing Bonuses Refunded. In the event that a Team receives a refund from the player of any previously paid portion of a signing bonus, or the Team fails to pay any previously allocated portion of a signing bonus, such amount as has previously been included in Team Salary shall be added to the Team's Salary Cap for the next League Year.
(c) Incentives
(i) Any and all incentive amounts, including but not limited to performance bonuses, shall be included in Team Salary if they are "likely to be earned" during such League Year based upon the player's and/or Team's performance during the prior year.
(ii) At the end of the season, if performance bonuses actually earned resulted in a Tearm's paying Salary in excess of the Salary Cap, then the amount by which the Team exceeded the Salary Cap as a result of such actually paid performance bonuses shall be subtracted from the Tearm's Salary Cap for the next Lague Year.
(iii) At the end of a season, if performance bonuses previously included in a Tearm's Team Salary but not actually earned exceed performance bonuses actually earned but not previously included in Tearm Salary, an amount shall be added to the Team's Salary Cap for the next League Year equaling the amount, if any, by which such overage exceeds the Team's Room under the Salary Cap at the end of a season.
(xii) Any renegotiated contract will be revalued at the time of the renegotiation. Thus, if at the time of the renegotiation, the conditions for an incentive bonus have already been satisfied, that bonus will be deemed "likely to be earned." Any new or altered incentive bonuses renegotiated in a preexisting contract after the start of the regular season in which they may be earned automatically will be deemed "likely to be earned" during that season.
We do not claim this information is 100% correct. This information is gained through a variety of media and web sources that have been shown to have credibility. There is a little inconsistancy from source to source and this will show up at times. Due to contract structures all being unique to a certain extent, a one size fits all approach to portraying the numbers does not always work and we will note by the numbers when we feel there is the need.
The purpose of this part of the site is to provide fans with as much reliable information as is possible as well as our interpetation of this information. As stated before, the information is not completely correct, but it can provide an avid fan with the tools needed to gain a better understanding of the contracts and cap situation of a team we all enjoy following.
The cap section is a work in progress, much like the site. Feel free to e-mail us if you have any questions, information or are interested in contributing to what we do here.
-Jason Hurley
jhurley2010@hotmail.com
The following are links to cap pages for other NFL teams.
Q: What is the top 51 rule?
A: During the offseason, only the players with the 51 highest cap numbers count against the cap. In addition, the prorations, roster bonuses, or workout bonuses of players not among the top 51 count against the cap. So if a team signs a free agent and his cap number for the first year is 3 million, he will knock another player out of the top 51. If that player had a cap number of 300K, than the free agent is really only lowering the team's cap room by 2.7 million, not 3 million.
Q: How does proration work?
A: When a player receives a signing bonus, it is divided evenly throughout the contract for salary cap purposes. This is called "prorating" a signing bonus. However, if the end of the current CBA is approaching, this would change some. No signing bonus can be prorated farther than 3 years past the last capped year. Since 2006 is currently scheduled to be the last capped year, the maximum proration for any signing bonus in 2006 is 4 years.
Q: What is dead money?
A: Dead money is the name given to salary cap space that is being used up by players no longer on a team's roster. When a player is released or traded before every year of his proration has been used up, the remaining prorations accelerated into the year in which he was released/traded. So if a player received a 5 million dollar signing bonus that was prorated over 5 years (1 mil per year), and he was cut after 2 years, the remaining 3 million would count against the team's cap in year 3.
Q: How does June 1st effect the rules for acceleration?
A: When a player is released after June 1st, only the current year's proration counts in the current year. The remaining prorations would count the following year. If we use the example in the previous question, the team would only be left with 1 million in dead money for year 3, but they would have 2 million in dead money for year 4. This is a way for a team to put off their cap problems for one more season before getting into trouble. Please note that this rule does not apply when a player is traded or waived. Also, because 2006 is the last scheduled capped year, the June 1st rule does not apply in 2006.
Q: What do LTBE and NLTBE stand for?
A: LTBE stands for Likely To Be Earned. NLTBE stands for Not Likely To Be Earned. These phrases are in reference to incentives, and how these incentives count towards the cap. An incentive is considered LTBE if the specified performance was achieved the previous year. This goes for an individual or a team incentive. Therefore, if the performance was not achieved the previous year, the incentive is considered NLTBE. All LTBE incentives are counted against the cap, while all NLTBE incentives are not counted against the cap.
Q: How does acceleration occur when a player voids the end of his contract?
A: The acceleration for the voided years occurs in the year in which the player voided the contract.
Q: How do LTBE credits work?
A: LTBE credits can be used to transfer cap room from one year to the next. The CBA states that if the LTBE credits that weren't actually achieved are greater than the NLTBE credits that actually were achieved, the the difference will be added to the next year's salary cap. Even though all LTBE incentives are counted against the cap, not all of them are actually achieved. Since using up cap room for money that ended up not even being paid is unfair, teams can get a credit for the next year. However, if the NLTBE incentives that are earned are greater than the LTBE incentives that are not earned, the team will have its salary cap decreased the following year. So while there is a starting salary cap each year, almost every team ends up having a different salary cap after the incentives are calculated.
Q: So do teams just get lucky? Or is there a way to control this?
A: The key to the whole thing is on page 124 of the CBA, which states that "Any new or altered incentive bonuses renegotiated in a pre-existing contract after the start of the regular season in which they may be earned automatically will be deamed "likely to be earned" during that season". This means that a team could write any incentive into a contract, and it will still be considered LTBE and counted against the cap. So if a team has 3 million in cap room at the end of the season and knows they won't use it, they can write bogus incentives into player's contracts to create LTBE incentives that won't be achieved. This makes the LTBE incentives not achieved greather than the NLTBE incentives achieved, so the team's salary cap is raised the following year.
HOW TO COMPUTE A SALARY CAP NUMBER
The football fan is constantly bombarded with the phrases such as 'salary cap' and 'cap number.' Unlike most people, you, the reader of these columns, know that these phrases have nothing to do with hats. Incident to my ongoing objective to help you better understand the business side of the NFL, the following is a summary of the nuances of how a player's Salary cap number is computed.
SIGNING BONUSES
Signing bonuses and any amounts treated as signing bonuses are prorated equally over the length of the player's contract for purposes of calculating the player's salary cap number. For example, if a $5 million signing bonus is paid on a five-year contract, the signing bonus will count $1 million annually against the team salary for each of the five years even though the player receives the full $5 million in the first year. The amount of the signing bonus is simply divided by the number of contract years. Note, however, if a player is released or retires before the end of the contract period, the general rule is that the remaining portion of the salary cap is accelerated so that the entire remaining portion of the bonus amount is recognized against the team's salary in the year the player's employment terminates.
RENEGOTIATION / SIGNING BONUSES
If a signing bonus is given in conjunction with a renegotiation and/or extension of a previously existing contract, the new signing bonus is prorated over the length of the new contract years, including the year that the renegotiation takes place. For example, if a player was signed to a two-year contract for 1998 and 1999 and then receives a new signing bonus in 1999 in exchange for adding two additional years (2000-2001) to the contract, then the new signing bonus is prorated (one-third in each year) equally over 1999, 2000 and 2001, not just in 2000 and 2001.
PARAGRAPH SALARY
A player's paragraph 5 salary ('base salary') is always counted against team salary in full in the year that it is earned. If a player is scheduled to make a base salary of $500,000 in 2000, then all of the $500,000 counts against his team's salary cap that year.
LIKELY TO BE EARNED (LTBE)
Other amounts players earn count against the salary cap only if they are likely to be earned ('LTBE'). These other amounts include, but are not limited to, performance and honors incentives, roster bonuses, reporting bonuses and off-season workout bonuses.
As noted in my previous column of July 14, 1999, to determine whether a performance or honor incentive is LTBE for veteran players, you need to examine the player's and/or team's prior year on-field performance. If a running back will earn a $100,000 incentive if he has 1,000 rushing yards in 2000, his 1999 performance must be analyzed to determine if the incentive is LTBE for 2000 and counts against his team's 2000 salary cap. If the player rushed for 1,000 or more yards in 1999 then the incentive is LTBE in 2000 (counts against the 2000 salary cap). If the player rushed for less than 1,000 yards in 1999 then the incentive is not likely to be earned (NLTBE) and does not count against the salary cap in 2000. The same rule applies for any team incentives that are negotiated. Note there are some exceptions to these basic rules.
Per the CBA, there are different sets of incentives for rookies in the NFL (see my previous article dated July 21, 1999). For example, an incentive for a third round wide receiver that entitles the player to $10,000 if he has 6 Receiving Touchdowns would count $6,666 against the team's Entering Player Pool and overall team salary cap via the rookie incentive chart contained in the CBA.
ROSTER BONUSES
Roster bonuses are treated in a manner very similar to performance bonuses. For veterans, the player's prior year is examined to determine to what extent a roster bonus is LTBE for the current league year. For example, if a player was a member of the 53 man roster for 14 games in 1999 and has a roster bonus for $50,000 if he is a member of the 53 man roster for the same or fewer amount of games in 2000, then the full $50,000 is LTBE in 2000 and counts against the salary cap. If the bonus is written for being on the roster for a greater number of games then the bonus is NLTBE in 2000. However, unlike performance incentives, NLTBE roster bonuses will count against a team's salary cap immediately once it is actually earned by the player.
For rookies, the chart noted in the CBA is utilized; generally a regular season roster bonus that a drafted player receives if he makes the team will count 100% against the team salary cap in the contract year in which it is earned while undrafted players' roster bonuses count only 30% (of the total bonus amount) against the salary cap.
Regardless if the player is a veteran or rookie, any roster bonus that is guaranteed is treated as a signing bonus and thus prorated equally over the length of the contract for salary cap purposes.
REPORTING BONUSES
All non-guaranteed reporting bonuses are LTBE and count in full against team salary in the year they are earned. This is true for both veterans and rookies. If a reporting bonus is guaranteed, then it is treated as a signing bonus and prorated equally over the length of the contract for salary cap purposes.
WORKOUT BONUSES
Workout bonuses are automatically LTBE and count in full against team salary in the year they are earned. If the workout bonus is guaranteed, then it is treated as a signing bonus and prorated equally over the length of the contract for salary cap purposes.
EXAMPLES
Compute the salary cap number for the following three players.
Example 1:
Rookie Player A
2000 Base: $400,000
Signing Bonus: $2,000,000 (5 year deal)
2000 Reporting Bonus: $500,000
2000 Workout Bonus: $50,000
Answer: Cap Number = $1,350,000
($400k base + $400k sign bonus proration (2 million - 5 yrs) + $500k rpt bonus + $50k w/o bonus = $1.35m)
Example 2:
Veteran Player B
2000 Base: $600,000
Signing bonus: $1,800,000 (3-year deal signed in 1999)
2000 Roster bonus: $200,000 (Note: was on team's roster for all of 1999)
2000 LTBE's: $150,000
Answer: Cap Number = $1,550,000
($600k base + $600k signing bonus proration (1.8 million - 3 yrs) + $200k roster bonus + $150k LTBE's = $1.55M)
Note: If the roster or reporting bonuses were guaranteed they would be treated as signing bonus and the results would be different (i.e., they would be prorated over the term of the contracts)
Example 3
Assume player B renegotiates his contract prior to the start of the 2000 season and
(a) receives a new $1,000,000 sign bonus,
(B) extends the original contract for two additional years, and
(C) lowers his 2000 base salary to $200,000.
What is his new 2000 cap number?
Answer: $1,400,000
($200k new base + $600k old sign bonus proration + $250k new sign bonus proration ($1,000,000 - 4 yrs. (2000-2004)) + $200k rost + $150k LTBE's = $1.4m)
Note: In a renegotiation the old signing bonus proration does not change.
As the reader now realizes, the astute Contract Advisor, in order to better represent his clients, has to be able to not only understand the salary cap rules but also be able to perform the actual calculations to determine the salary cap ramifications of any contract terms he proposes.
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