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For example, if $12 million of Revis' 2014 base salary is added to his $1.5 million third day of the 2014 league year roster bonus (March 13) where the entire $13.5 million becomes guaranteed for skill, the cap and injury, the roster bonus will be prorated over the five years left on his contract ($2.7 million yearly proration).
The $6.5 million in cap relief the Giants would get must be prorated over two years, so under this plan the Giants would have $3.25 million in extra cap room for this season and next.
The amount a player counts against the cap is the sum of his base salary and his guaranteed signing bonus, and any guaranteed money can be prorated over the life of a deal.
Murrell, who has not played in a regular-season game since 2000, signed a one-year, $755,000 contract that will be prorated over the remaining nine weeks of the regular season, the Cowboys said on their Web site.
Points on the original mortgage can be deducted in full when you take the loan out; points on a refi must be prorated over the life of the loan.
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Although the NFL limits players' salaries to 65% of revenues, Snyder has a big advantage over his rivals because signing bonuses are prorated over the life of a contract for salary cap purposes.
Snyder's profligate spending continues: This season the Redskins will have the highest payroll in the league at $112 million (the team can exceed the salary cap because signing bonuses are prorated over the life of a player's contract).
Test strips were prorated over a minimum of 30 days if the next dispensing occurred sooner than that, and over a maximum of 60 days if there was no subsequent dispensing during that period.
But when the costs are prorated over the expected lifespan of the field, including maintenance, the difference in cost narrows to less than $15,000 more for the natural grass, according to A New Turf War.
The fees also should be prorated, or reduced over the time of the contract, he said.
Bonuses would have to be prorated for salary-cap purposes over the remaining two years of the agreement, rather than over the life of the contract.
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