NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(a)(i)(2)Valuation of Player Contracts
Notwithstanding any provision in a Player Contract to the contrary or when such payments are actually made, the following rules shall apply in determining the amount of a player’s Salary that is to be included in Team Salary in a particular League Year for purposes of the Salary Cap:
(a)(i)(2)
Any amount that exceeds twice the applicable Minimum Active/Inactive List Salary for all other players.