NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(b)(v)(2)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:
(b)(v)(2)
This notice must identify the amount of the Club’s Room (expressed in dollars or as a percentage of its Room at the conclusion of the Club’s final regular season game) that the Club intends to Carry Over to the next League Year. In the event that a Club designates an amount exceeding its Room at the conclusion of the Club’s final regular season game, such notice shall be automatically amended to reflect the Club’s entire Room at that time.