NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(b)(v)(1)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)(v)(1)
A Club may designate an amount of its current League Year Room (“Room”) to credit to its Team Salary for the next League Year by providing the NFL with written notice signed by the owner. The NFL must be in receipt of this notice prior to 4:00 pm New York Time (“NYT”) on the day following the Club’s final regular season game (“Carry Over Measuring Date”). The NFL shall promptly provide a copy of any such notice to the NFLPA.