What occurs when a player meets performance incentives classified as NLTBE?

When a player meets performance incentives classified as Not Likely To Be Earned (NLTBE), it means that these incentives are not expected to be achieved based on the player's past performance. The key aspect of NLTBE incentives is that they do not count against the salary cap for the current year until they are actually earned. This approach allows teams some flexibility in managing their salary cap, as they only have to account for these incentives once they become achievable and are successfully met by the player.

This classification is beneficial for salary cap management, as it allows teams to use resources strategically and avoid overestimating their cap obligations. Consequently, if a player meets these performance incentives, it affects the salary cap retrospectively, but only for the actual year in which the incentives were earned, rather than being included in the team's cap calculations at the beginning of the season.