NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(c)(xxvii)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)(xxvii)
Subsection (xxvi) above does not supersede the terms of any other provisions or other agreements between the parties that automatically deem certain performance incentives to be “likely to be earned” depending upon whether the incentive fulfills other specified criteria.