How are offseason roster bonuses categorized in terms of OATSB?

Offseason roster bonuses are categorized as "Other Amounts Treated as Signing Bonus" if they are guaranteed. This categorization is essential because it influences how the bonuses are accounted for under the salary cap. When a roster bonus is guaranteed, it can be considered part of the signing bonus pool, which means it can be amortized over the length of the contract rather than being counted fully in the year it is paid. This treatment helps teams manage their salary cap more effectively by spreading out the immediate impact on the cap over several years.

On the other hand, regular bonuses that depend on performance are typically not guaranteed and therefore would not fit this categorization. Signing bonuses for new players apply specifically to players who are signed to a team and would not include offseason roster bonuses already established for players on the current roster. Ordinary salary payments are used to pay a player's base salary during the offseason and do not include the unique treatment that roster bonuses receive if they are guaranteed.