NFL Collective Bargaining Agreement

Article 12
Revenue Accounting and Calculation of the Salary Cap

Section 6(c)(iv)(F)(6)
Calculation of the Player Cost Amount and Salary Cap

(c)(iv)(F)(6)

For any prior League Years, determine the amount (if any) of the Kicker Bank that results by subtracting the sum of the original Kicker Value and Kicker Credit from the sum of the revised Kicker Value and Kicker Credit for that League Year. The Kicker Bank for any League Year can be either a positive or negative number. The Cumulative Kicker Bank is the sum of the Kicker Banks for each prior League Year.