question on about the cap re incentives

[Chris]

if a player has a contract with a base salary of $3 mil and he can get another $2 mil in incentives through the year how do those affect the cap? do they have to have the space available during or after the season? or does it not even affect the cap at all

 

[Pujo]

if a player has a contract with a base salary of $3 mil and he can get another $2 mil in incentives through the year how do those affect the cap? do they have to have the space available during or after the season? or does it not even affect the cap at all

Incentives are classified as "likely to be earned" or "not likely to be earned" depending on certain scales established by the CBA. LTBE incentives must be accounted for on this year's cap - if the player fails to reach them, the team will get a credit to next year's cap. NLTBE incentives don't have to be accounted for in advance, if the player reaches them they will count against next year's cap number.