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There are rules and I am not familiar with all of them. Miguel and his page are a much better resource. Don't quote me because I could be wrong but I think it's no more then 20% growth year to year. Signing Bonus counts year one which is why you see low year one salaries but then it jumps. So you could have something like Year 1 salary 1 million, Year 2 12 million, Year 3 15 million, Year 4 18 million, Year 5 22 million.Some review for me.
1) How do guarantees affect the current cap.
For example, if there are no bonuses and salaries of $5M, and $25M all guaranteed. Is the current hit $5M?
2) Are there rules about how much salaries can increase?
The funny accounting you sometimes hear about comes from the signing Bonus and Guaranteed money. Let's say that 5 year contract I just laid out is 5 years 78 million. The player gets 10 million up front as a signing bonus as soon as pen hits paper. They are happy cuz their life just changed dramatically. The team is happy cuz that 10 million hits as 2 million in Year 1, 2 million in Year 2, 2 million in Year 3, 2 million in Year 4, and 2 million in Year 5. Guaranteed money is exactly what it sounds like on the team or not they get paid. So lets say this one has 40 million no matter what.
Here is where it gets fun. That contract is really only a 4 year 52 million contract. All of the guaranteed money is in the first 4 years and the last year is the biggest number so the team is able to cut the player for only the last years SB or 2 million in dead money. Even in Year 4 depending on how it is structured the team might he able to cut the player with 7 or 8 million of dead money.
Basically Dead Money is any signing bonus the player already has the cash for but the cap has not yet accounted for AND guaranteed money remaining on the contract. Cutting that player in Year 3 means at least 6 million in dead money as the SB from 3-5 comes due immediately