There is a clear and well done salary cap 101 presentation,
including the June 1st rule and dead cap money, over at
blogging the boys >>>> [urltargetblank]http://www.bloggingtheboys.com/2013/2/23/4017138/salary-cap-101-proration-amortization-cap-hits-dead-money-and-more[/urltargetblank]
One omission from their presentation is how scheduled
guaranteedroster
bonuses are handled. They are in fact treated similar to how the
restructured contract is handled and presented, in yellow, below
-if they are quanteed.
Incorrect assertion .... see edit belowThe Zack Miller $3m roster bonus due in 2013 will be
distributed exactly as shown in yellow above.
Note: Hawkstorian, in the previous post, points out other
additional factors, such as performance bonuses, that are
not mentioned by the linked presentation.
EDIT: The assertion that Miller's $3m roster bonus will be prorated over three years is incorrect because it is a unguanteed roster bonus. Unguanteed bonuses are charged off in whole in the year they are paid.