NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 5(d)Computation of Team Salary - Termination Pay
During any League Year in which the Salary Cap is in effect, all of the following amounts shall be included every day in determining a Team’s Team Salary:
(d)Termination Pay.
Any type of Termination Pay liability will be included in Team Salary at the time the player is released, except to the extent the Team is relieved of any such liability.