How are guaranteed offseason roster bonuses treated for cap purposes?

Guaranteed offseason roster bonuses are indeed treated as signing bonuses for salary cap purposes. This means that they are prorated over the length of the player's contract. For instance, if a player receives a guaranteed bonus of $4 million and has a four-year contract, this amount would be spread out, impacting the salary cap by $1 million per year. This treatment helps teams manage their salary cap more effectively, as it allows significant upfront payments to be allocated over several years instead of impacting a single year's cap entirely.

The understanding of the treatment of offseason roster bonuses is crucial, as it affects how teams plan their budgets and manage their player salaries in relation to the salary cap. While other options detail different scenarios, they do not accurately align with the established treatment for guaranteed offseason roster bonuses, thereby clarifying why this specific treatment is the correct answer.