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.