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Monday, February 9, 2009
Quick refresher on changing salary-cap rules


Posted by ESPN.com's Mike Sando

NFL accounting rules have changed this offseason as the league moves closer to life without an established salary cap. The timing is relevant here on the blog as we continue to make sense of salary-cap situations in the NFC West.

When teams released players in past offseasons, they often did so with June 1 in mind. Releasing a player on or before that date sometimes meant absorbing more of the cap consequences in the immediate term. Making the move after June 1 allowed teams to defer some of the cap consequences into the future.

The distinction no longer exists. As a result, teams must immediately and fully account for the salary-cap consequences of the moves they make. For example: