NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 5(a)Computation of Team Salary - Player Contracts
During any League Year in which the Salary Cap is in effect, all of the following amounts shall be included every day in determining a Team’s Team Salary:
(a)Player Contracts.
Subject to the rules below in Section 6 of this Article, all amounts the Team has paid or is obligated to pay as set forth in all Player Contracts of current and former players covering a particular League Year, including exercised options, shall be included in Team Salary.