NFL Collective Bargaining Agreement

Article 13
Salary Cap Accounting Rules

Section 6(b)(iii)
Valuation of Player Contracts - Amounts Treated as Signing Bonuses

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)(iii)Amounts Treated as Signing Bonuses.

For purposes of determining Team Salary under the foregoing, the term “signing bonus” shall include: