luuked
Hall of Fame Poster
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In general, but not exactly that simple. The immediate cap charge for 2018 is based on what portion of those incentives he would have reached in 2017. Any incentives he didn't reach last year is treated as not likely to be earned for 2018 cap purposes and doesn't count towards 2018 at this point. At the end of the year there is a true-up for the actual incentives reached versus what was actually in the 2018 cap, and that true up is reflected in the 2019 cap.
That said, my understanding from various interviews with Jonathan Kraft is that the team tries to account for incentives during the year that it happens, based on what the team thinks is likely during the year it happens (rather than the technical rules on how it's accounted for). So for example, if $4M in incentives are due for playing every game in 2018 and having more TDs than INTs in 2018, and $1M is for being named Super Bowl 53 MVP, the 2018 cap charge for now is $4M. But if the team really thinks it's the best team in the NFL this year, they will hold back that extra $1M in 2018 cap space this year (i.e. not spend that $1M elsewhere, and "carry it forward" to 2019), so when the ultimate bookkeeping adjustment is done, the 2019 cap will not be impacted.
If you have seen my previous comment you would have known that I understand all of this:
This year most probably. I guess it will not be easy to design NLTBE incentives for Brady given his last season that are still "straighforward to reach".
I just am not sure how you can design NLTBE incentives for Brady which according to Howe will end up being straightforward. Especially after an MVP season.











