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Why don't you have the Patriots' adjusted cap as $110.97 million??Because the Patriots were given a $1.97 million credit for Koppen. It is highly unlikely that in 2007 that the Patriots' adjusted cap number will be $110.97 million. Why?? Because the Patriots have a history of including NTLBE incentives in their contracts so much so that the Patriots' adjusted cap numbers have been less than the cap limit for the past few years. Example - this year the cap limit is $102 million. The Patriots' adjusted cap number this year is $100,009,940. To get a LTBE credit for the 2007 season the total amount of LTBEs charged to the 2006 cap (in the Patriots' case) - $1.97 million has to be greater that the total amount of LTBEs and NTLBEs earned for the 2006 season. For the credit to be exactly $1.97 million, then no Patriot earned any NTLBE for the 2006 season. That is not likely.
