There was some speculation last summer about a new provision in the CBA sometimes called "cash over cap" in which teams that outspent the cap in total cash outlays (nothing pro-rated) might get penalized in future cap years. Now USA Today has their data for 2006, the first such year under this rule. Here's the total cash spending by team according to USA Today. The Colts, at $130M are tops and WAAAY over the 2006 cap number of $102M, the Pats are around 12th overall, at $105M, just slightly over. However according to the CBA, the "cash over cap" penalty only is applied if the entire league spent more total cash than the cap. According to USA Today, if you just add up the cash spent by all 32 teams, you get to $3205M, or $100.15M per team. Thus, it seems the top spenders will not be taxed this year, since teams like the Colts were offset plenty well by the low spenders like the Raiders to keep the league average down. But this was just a back of envelope calculation on my part. Anyone else know more or have done better calculations?