NFL Collective Bargaining Agreement

Article 13
Salary Cap Accounting Rules

Section 6(f)(ii)
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:


Subject to the requirements of Article 9, Section 3(h) of this Agreement, a Club is not required to have Room to execute a Player Contract with a player who is subject to any Required Tender permitted by Articles 8, 9, or 10 of this Agreement at the time the Player Contract is executed if the player is assigned to another Club via a trade on the same business day as the execution of the contract, and the assignee Club has or makes Room for such Player Contract.