NFL Collective Bargaining Agreement

Article 13
Salary Cap Accounting Rules

Section 6(e)(i)
Valuation of Player Contracts - Loans

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:


The principal amount of any loan made, guaranteed, or collateralized by a Club or its Club Affiliate to a player shall be included in Team Salary. However, when a player pays back any portion of the principal amount of any such loan, such amount will be credited to the Club’s Team Salary to the extent previously included in Team Salary.