An amortized bonus is never owed it is charged to Team Salary on a prorata basis, as it was already paid.
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Originally Posted by Divine
If Howard is released next year or traded there is a $1 million gross cap savings. Look at the computation where I made a mistake in base salary and add a million to the base salary.
A contract restructure reduces current Team Salary by moving the cap charge to the future. A salary reduction and/or an agreement to forgo a roster bonus reduces Team Salary.