We have been through this before but this is another case where simplifying the rules does make them wrong.
NLTBE incentives that are earned are first charged to the year earned. If there is not enough cap room to absorb the incentives paid then the excess is charged to the next year's cap as an adjustment.Quoted from the site's 2005 SALARY CAP PAGE EXPLANATIONS
Other Bonuses: 'Other Bonuses' consists of roster, reporting, workout, option, and any other bonuses (Pro Bowl) that a player may receive. Likely-to-be-earned bonuses (LTBE) will be listed, however, Not-likely-to-be-earned (NLTBE) will not. NLTBE do not get charged on cap until following cap year if earned. Whereas, LTBE count on cap and team gets cap credit on following year if not earned.
Quoted from the CBA
(ii) At the end of a season, if performance bonuses actually earned resulted in a TeamÃ¢â‚¬â„¢s paying Salary in excess of the Salary Cap, then the
amount by which the Team exceeded the Salary Cap as a result of such actually paid performance bonuses shall be subtracted from the TeamÃ¢â‚¬â„¢s Salary Cap for the next League Year.
(iii) At the end of a season, if performance bonuses previously included in a TeamÃ¢â‚¬â„¢s Team Salary but not actually earned exceed performance bonuses actually earned but not previously included in Team Salary, an amount shall be added to the TeamÃ¢â‚¬â„¢s Salary Cap for the next League Year equaling the amount, if any, by which such overage exceeds the TeamÃ¢â‚¬â„¢s Room under the Salary Cap at the end of a season.