NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 5(b)(vi)Computation of Team Salary
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:
(b)(vi)
All Offer Sheets will be included in Team Salary when tendered until the player is signed to a Player Contract by any NFL Team, or the Offer Sheet is withdrawn.