NFL Collective Bargaining Agreement

Article 13
Salary Cap Accounting Rules

Section 6(d)
Valuation of Player Contracts - Guaranteed 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:

(d)Guaranteed Contracts.

Any portion of Salary for which a Team guarantees payment for all of skill, injury, and, if applicable, Salary Cap-related termination shall be included in Team Salary during the year earned, except that: