NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(e)(iii)Valuation of Player Contracts - Salary Advances
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:
(e)(iii)Salary Advances.
Except as provided in Subsection 6(b)(iii) above, the full amount of any Salary advance paid to a player will be included immediately in Salary and Team Salary.