What is the treatment of non-guaranteed reporting bonuses under the cap?

The treatment of non-guaranteed reporting bonuses under the salary cap is that they count fully against the cap in the year they are earned. This is because reporting bonuses, regardless of guarantees, are treated as earned compensation in the salary cap accounting. When a player fulfills the conditions that allow them to receive this bonus—typically tied to things like attendance, participation in offseason programs, or other specific requirements—the bonus is considered active for that fiscal year and is applied against the team's salary cap for that year.

The other options present misunderstandings regarding how reporting bonuses work within the salary cap framework. Non-guaranteed bonuses are still part of the compensatory structure and do not simply disappear from cap calculations; they are not excluded entirely (as suggested by the second choice), nor are they automatically labeled as Not Likely To Be Earned (NLTBE) bonuses unless specified. Additionally, instead of rolling over into future caps, these bonuses affect the current year's calculations immediately upon being earned.