How are OATSB amounts treated under the salary cap?

When dealing with OATSB (Other Active Team Salary Benefit) amounts under the salary cap, these amounts are prorated equally over the length of the contract. This means that rather than affecting the salary cap in a single year, the OATSB amounts are spread out across the duration of the player's contract. This approach allows teams to manage their salary cap more effectively by distributing the financial impact of signing bonuses or other benefits over multiple seasons. This method of prorating helps teams maintain flexibility in their budget and build a competitive roster over time without facing excessive cap hits in one fiscal year.