NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 5(f)Computation of Team Salary - Expansion Bonuses
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:
(f)Expansion Bonuses.
Except as set forth in Article 32, any expansion bonuses paid to players shall be included in Team Salary.