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Bengals can take advantage of some Cap accouting rules and create a little more Cap Room in 2021 by extending some players this week. For any extension reached prior to the end of the regular season, any signing bonus will be prorated starting with the current 2020 Cap year.
Yes, any such proration would necessarily eat into the ~$11M of currently unused 2020 Cap Room that will be rolled over into 2021, but it would lower the player's Cap Hits during the extension years.
For example, if William Jackson III signs a 4-yr ext. this week that includes a $12M SB, the signing bonus will be prorated over the maximum allowable 5 years (since you can include the 2020 Cap Year) instead of 4 years, which would lower WJIII's Cap Hits during the 4-ext years.
It would also result in the Bengals using only $2.4M ($12M SB / 5 proratable years) of their current $11M in 2020 unused Cap Room.
Something to consider this week. Lawson and Jackson the only likely candidates, but at this point it's unlikely that anything happens this week.
Something to consider this week. Lawson and Jackson the only likely candidates, but at this point it's unlikely that anything happens this week.
