Signing bonuses are prorated over the life of the contract. So, if a guy gets a $10Mil signing bonus over 5 years, it counts 2Mil against the cap every year. Doesn't matter if he gets all $10Mil up front, defers half, some or all of it. Until he's cut Signing bonuses still count against the cap if you're cut though, right? Because that's guaranteed money. I believe you take the cap hit for the year you cut him. So a $10 mil signing bonus guy that gets cut after 3 years has the remaining $4 mil go against the cap all at once. What I'm not sure of is if that $4 mil is retroactive to year 3 or if it goes onto what would have been year 4.