When are preseason roster bonuses treated as NLTBE?

Preseason roster bonuses are classified as "Not Likely To Be Earned" (NLTBE) because they are contingent upon a player being on the roster at a certain point before the season starts. This classification is crucial in salary cap management, as it allows teams to avoid taking an immediate salary cap hit for bonuses that players may not actually earn. Since roster bonuses in the preseason generally pertain to players making the team, and not the performance metrics that would classify as "Likely To Be Earned," these bonuses are not seen as likely to be earned.

Regarding the other choices, it's important to understand that roster bonuses are not universally treated as NLTBE but conform to specific conditions found within contracts. Therefore, their treatment as NLTBE versus "Likely To Be Earned" can vary based on the details of the contract, meaning that simply assuming that they are always categorized as NLTBE is not accurate. The details specified in the contract ultimately determine how these bonuses are categorized for salary cap purposes.