NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(b)(v)(4)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)(4)
The amount of any Room Carry Over pursuant to this Section shall be taken into account in the year-end netting of incentives described in Section 6(c)(ii) and (iii) of this Article.