How are rookie offseason workout bonuses treated?

Rookie offseason workout bonuses are classified as likely to be earned (LTBE) and are included in the rookie's salary. This classification is significant because it impacts how teams account for these bonuses under the salary cap. Teams are required to include these bonuses in their salary cap calculations if they are deemed likely to be earned, which is typically based on the player's prior performance or other criteria.

This ensures that the potential extra costs of these bonuses are accounted for in the salary cap management strategy of the team. Therefore, including the bonuses in rookie salary emphasizes their integration into financial planning for the roster, influencing both cap space and team dynamics throughout the offseason and into the season.

The other options do not accurately reflect how these bonuses are treated in the context of salary cap accounting. For example, treating these bonuses as signing bonuses or ignoring them under the cap does not align with the established rules of the salary cap. Additionally, referencing special team incentives does not apply to offseason workout bonuses specifically. Understanding the classification of these bonuses underlines their relevance to both rookie contracts and overall cap space management.