Hey Jens, where'd you find this:
Dead Cap Room: This is based on 2008 releases/retirements all hitting on 2008 cap.
Javon Walker $8m
Ian Gold $3.3m
Al Wilson $4.4m
Gerard Warren $2.5m
Matt Lepsis $5m
Rod Smith $2.046m
Greg Eslinger $42k
Brian Clark $4k
Domerink Hixon $192k
Warrick Holdman $25k
Total dead cap room=$25.5m
I thought that retirements and medical retirements/inability to play didn't count against the cap? If that is the case then the salaries for Lepsis and Smith shouldn't count, and Wilson's might not as well.
Orangemane ... Rod Smith took a pay cut before last season and the Broncos in turn guaranteed Smith his salary for the 2007 and 2008 seasons. Wilson and Lepsis are on there because of the signing bonus they got when they signed. Lepsis signed a 4 year contract with a 9m SB before the 2006 season. He only played for 2 of those years.
For the salary cap, NFL teams are allowed to prorate the SB over the length of the contract. The player gets the money up front, but the teams can prorate the SB for the salary cap. So if say someone signs a 4 year contract, 20m contract with a 10m signing bonus the breakdown could be like this
Year 1 - Salary 2.5m - Prorated SB amount 2.5m - Total cap number 5m
Year 2 - Salary 2.5m - Prorated SB amount 2.5m - Total cap number 5m
Year 3 - Salary 2.5m - Prorated SB amount 2.5m - Total cap number 5m
Year 4 - Salary 12.5m - Prorated SB amount 2.5m - Total cap number 17.5m
If the player retires or is cut after year 2 his base salary will obviously be off the cap as it´s never paid to the player, but in this example the team still has to account for the remaining 5m of the guys´ SB. Teams are allowed to designate 2 or 3 players as so called June 1st cuts even if they´re released in March. If a player is released before June 1st the remaining SB amount will count against next year´s cap in full. If a player is released after June 1st the team can spread out the cap hit over 2 seasons. I assume that´s what the Broncos did with Wilson as they didn´t have much salary cap space to play around with last season. However, they do have enough cap space remaining this season so they can afford to take the full cap hit in one year and I guess that´s what they did with Walker, Lepsis and Gold. The advantage, obviously, is that the guys will be off the books entirely for the 2009 season.
I think it´s all the same for retirements, trades and cuts and this should illustrate why high profile players are rarely traded in the NFL unless they only have 1 or 2 years remaining on their contract. This is also why a huge signing bonus more or less guarantees you some part of your contract because teams simply can´t afford to have one player hit the cap with 20m in dead money.