NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(b)(ii)(3)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:
(b)(ii)(3)
In the event that a player who has had a signing bonus allocated over the years of his Player Contract is traded, or whose Contract is assigned to another team pursuant to the NFL’s waiver procedure, the Team Salary of the player’s new team will not include any portion of the signing bonus.