How are preseason and offseason roster bonuses treated for cap purposes?

Preseason and offseason roster bonuses are automatically considered "likely to be earned" (LTBE) for salary cap purposes because they are usually based on a player's regular season participation. Since these bonuses are written into player contracts to incentivize them to attend workouts or participate in training camp, they are likely to be earned if the player remains on the team and participates during the relevant period.

When it comes to salary cap calculations, those bonuses affect the team's cap space since they count against the cap in the year they are earned. This differs from "not likely to be earned" (NLTBE) bonuses, which are contingent upon specific performance or statistical achievements that the player has not accomplished in the past.

The notion that these bonuses need league approval is not accurate for their treatment in cap calculations. Therefore, they do not have to be approved by the league for cap purposes, and the implication that they would be included in regular season cap calculations does not capture their specific categorization as LTBE bonuses.