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Originally Posted by Dolphins_SR66
That column accounts for signing bonus amortization. When a player signs a long term deal, the signing bonus is spread out over the length of the deal (limit of 5 yrs starting in 2005). If the player is released after 6/1, then only one yr of bonus counts on 2005 and ALL remaining yrs count on 2006.
In Freeman's case, it's assumed that the $300,000 roster bonus is due prior to 6/1 and is paid, thus if he's released after 6/1, it counts on the 2005 cap as dead cap.