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When a player is cut on or after June 1, only the current year's prorated bonus and guaranteed base salaries (if they exist) count against the current cap year. All other such cap money is accelerated against next year's cap. Remember that although a team may use a June 1 designation to cut a player before June 1, the team cannot get the benefits of the designation until June 1. Before then, the team must carry all guarantees against the current cap year, like a normal cut.

When a player is cut before June 1, all future guaranteed base salaries and prorated bonuses are accelerated against the current cap year. Players already listed in this color represent players no longer on the roster that still sustain dead money liabilities against the team's cap.

When a player is traded, only prorated bonus money is accelerated against the cap. Any guaranteed base salaries will become the liability of the player's new team.

Represents formerly pending free agents who have been given an one-year tender. Includes franchise tags, restricted free agent (RFA) tenders, and exclusive rights free agent (ERFA) tenders.

In a restructure, a team converts some of a player's non-guaranteed base salary or bonuses into a guaranteed signing bonus, of which is prorated through the remaining years of a player's contract. Restructuring is a common manuever to gain room for the current cap year at the cost of adding liabilities against future cap years.