NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(c)(xxvi)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:
(c)(xxvi)
Other than in the Final League Year, if more than eight different team performance categories are included in a Player Contract signed by a Veteran as incentives, all but the eight incentives with the lowest dollar value automatically will be deemed “likely to be earned.” See Subsection (xxviii) regarding the calculation of the number of team performance categories.