During the off-season teams are allowed to carry up to 90 players through training camp and only the top 53 cap values will count against the cap (similar to the NFL's Rule of 51). Once the regular season begins, teams can have up to 55 active players but only the top 53 count against the cap (like NFL team activating 2 extra practice squad players on gameday).
A player's salary cap value = Current Season Annual Salary + Roster Bonus + (Signing Bonus / Yr)
1. Purdy, Brock : 28,725,750 (salary) + 0 (roster bonus) + 11,490,300 (SB/yr) = 40,216,050
2. Johnson, Lane : 17,837,250 (salary) + 0 (roster bonus) + 5,945,750 (SB/yr) = 23,783,000
3. Fries, Will : 9,325,963 (salary) + 0 (roster bonus) + 3,108,654 (SB/yr) = 12,434,617
4. Taylor, Jonathan : 7,884,169 (salary) + 0 (roster bonus) + 2,628,056 (SB/yr) = 10,512,225
5. Hargrave, Javon : 9,823,311 (salary) + 0 (roster bonus) + 0 (SB/yr) = 9,823,311
6. Holcomb, Cole : 3,500,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 7,500,000
7. Skoronski, Peter : 2,827,790 (salary) + 0 (roster bonus) + 3,214,730 (SB/yr) = 6,042,520
8. Fitzpatrick, Minkah : 3,908,800 (salary) + 0 (roster bonus) + 2,065,620 (SB/yr) = 5,974,420
9. Franklin, Zaire : 2,880,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 5,880,000
10. Jackson, Adoree' : 3,500,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 5,500,000
11. Thomas, Brian : 1,515,270 (salary) + 0 (roster bonus) + 2,086,079 (SB/yr) = 3,601,349
12. Jones, Mac : 3,000,000 (salary) + 0 (roster bonus) + 300,000 (SB/yr) = 3,300,000
13. Strange, Cole : 1,959,999 (salary) + 0 (roster bonus) + 968,332 (SB/yr) = 2,928,331
14. Pierce, Alec : 1,777,964 (salary) + 0 (roster bonus) + 725,618 (SB/yr) = 2,503,582
15. Bresee, Bryan : 1,532,849 (salary) + 0 (roster bonus) + 815,700 (SB/yr) = 2,348,549
16. Ebiketie, Arnold : 1,669,976 (salary) + 0 (roster bonus) + 581,634 (SB/yr) = 2,251,610
17. Davis, Raekwon : 1,600,000 (salary) + 0 (roster bonus) + 400,000 (SB/yr) = 2,000,000
18. Cooper, Edgerrin : 1,161,279 (salary) + 0 (roster bonus) + 670,115 (SB/yr) = 1,831,394
19. Robertson-Harris, Roy : 1,250,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,583,333
20. Gilliam, Reggie : 1,080,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 1,580,000
21. Townsend, Tommy : 1,176,147 (salary) + 0 (roster bonus) + 392,049 (SB/yr) = 1,568,196
22. Young, Byron : 1,030,000 (salary) + 0 (roster bonus) + 277,700 (SB/yr) = 1,307,700
23. Otton, Cade : 1,100,000 (salary) + 0 (roster bonus) + 203,908 (SB/yr) = 1,303,908
24. Austin, Calvin : 1,100,000 (salary) + 0 (roster bonus) + 178,729 (SB/yr) = 1,278,729
25. Smith, Maason : 960,000 (salary) + 0 (roster bonus) + 273,544 (SB/yr) = 1,233,544
26. Scott, Tyler : 1,030,000 (salary) + 0 (roster bonus) + 191,547 (SB/yr) = 1,221,547
27. Phillips, Clark : 1,030,000 (salary) + 0 (roster bonus) + 141,609 (SB/yr) = 1,171,609
28. Bullock, Calen : 960,000 (salary) + 0 (roster bonus) + 192,375 (SB/yr) = 1,152,375
29. Walker, Rasheed : 1,100,000 (salary) + 0 (roster bonus) + 45,524 (SB/yr) = 1,145,524
30. Folk, Nick : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
31. Gano, Graham : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
32. Hampton, Nick : 1,030,000 (salary) + 0 (roster bonus) + 85,438 (SB/yr) = 1,115,438
33. Howell, Sam : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
34. Smith, Terell : 1,030,000 (salary) + 0 (roster bonus) + 50,218 (SB/yr) = 1,080,218
35. Rodriguez, Chris : 1,030,000 (salary) + 0 (roster bonus) + 46,950 (SB/yr) = 1,076,950
36. Anderson, Spencer : 1,030,000 (salary) + 0 (roster bonus) + 27,267 (SB/yr) = 1,057,267
37. Williams, Evan : 960,000 (salary) + 0 (roster bonus) + 80,440 (SB/yr) = 1,040,440
38. Bertrand, JD : 960,000 (salary) + 0 (roster bonus) + 49,300 (SB/yr) = 1,009,300
39. Jurgens, Michael : 960,000 (salary) + 0 (roster bonus) + 26,408 (SB/yr) = 986,408
40. Wilson, Emanuel : 800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 800,000
174,496,444 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 32,910,000 (INACTIVE - see roster page)
+ 6,000,000 (RETIRED - see roster page)
+ -5,000,000 (CAP HITS - see roster page)
= 208,406,444 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)