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. Adams, Davante : 19,743,000 (salary) + 0 (roster bonus) + 7,403,625 (SB/yr) = 27,146,625
2. Smith, Geno : 18,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 23,000,000
3. Kirk, Christian : 8,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 14,000,000
4. Vera-Tucker, Alijah : 12,566,400 (salary) + 0 (roster bonus) + 0 (SB/yr) = 12,566,400
5. Mack, Khalil : 7,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 12,000,000
6. Neal, Evan : 5,801,268 (salary) + 0 (roster bonus) + 6,090,022 (SB/yr) = 11,891,290
7. Thompson, Jalen : 7,450,000 (salary) + 0 (roster bonus) + 3,800,000 (SB/yr) = 11,250,000
8. Epenesa, A.J. : 6,050,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 11,050,000
9. Baker, Budda : 5,863,200 (salary) + 0 (roster bonus) + 2,063,520 (SB/yr) = 7,926,720
10. Andrews, Mark : 5,409,022 (salary) + 0 (roster bonus) + 2,163,609 (SB/yr) = 7,572,631
11. Taylor, Jawaan : 5,290,628 (salary) + 0 (roster bonus) + 1,983,986 (SB/yr) = 7,274,614
12. Tucker, Justin : 4,500,000 (salary) + 0 (roster bonus) + 1,833,333 (SB/yr) = 6,333,333
13. Hill, Justice : 2,250,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,750,000
14. Murray, Kenneth : 1,725,000 (salary) + 0 (roster bonus) + 666,667 (SB/yr) = 2,391,667
15. Okudah, Jeff : 1,725,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,225,000
16. Robinson, Darius : 1,236,749 (salary) + 0 (roster bonus) + 971,995 (SB/yr) = 2,208,744
17. Rochell, Isaac : 1,250,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,583,333
18. St. Brown, Equanimeous : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
19. Fortner, Luke : 1,100,000 (salary) + 0 (roster bonus) + 295,012 (SB/yr) = 1,395,012
20. Pickens, Zacch : 1,030,000 (salary) + 0 (roster bonus) + 257,438 (SB/yr) = 1,287,438
21. Nubin, Tyler : 960,000 (salary) + 0 (roster bonus) + 304,171 (SB/yr) = 1,264,171
22. Haener, Jake : 1,030,000 (salary) + 0 (roster bonus) + 174,901 (SB/yr) = 1,204,901
23. Williams, Joshua : 1,100,000 (salary) + 0 (roster bonus) + 90,400 (SB/yr) = 1,190,400
24. Green, Renardo : 960,000 (salary) + 0 (roster bonus) + 225,051 (SB/yr) = 1,185,051
25. Allen, Braelon : 960,000 (salary) + 0 (roster bonus) + 210,698 (SB/yr) = 1,170,698
26. Sewell, Noah : 1,030,000 (salary) + 0 (roster bonus) + 134,475 (SB/yr) = 1,164,475
27. McGuire, Isaiah : 1,030,000 (salary) + 0 (roster bonus) + 78,839 (SB/yr) = 1,108,839
28. Vorhees, Andrew : 1,030,000 (salary) + 0 (roster bonus) + 75,906 (SB/yr) = 1,105,906
29. Coburn, Keondre : 1,030,000 (salary) + 0 (roster bonus) + 37,144 (SB/yr) = 1,067,144
30. Ojukwu, John : 1,035,000 (salary) + 0 (roster bonus) + 30,000 (SB/yr) = 1,065,000
31. Smith, Ainias : 960,000 (salary) + 0 (roster bonus) + 93,089 (SB/yr) = 1,053,089
32. Luepke, Hunter : 1,030,000 (salary) + 0 (roster bonus) + 19,700 (SB/yr) = 1,049,700
33. Milton, Joe : 960,000 (salary) + 0 (roster bonus) + 55,075 (SB/yr) = 1,015,075
34. Hampton, Dominique : 960,000 (salary) + 0 (roster bonus) + 29,901 (SB/yr) = 989,901
35. Turk, Michael : 750,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 753,333
36. Hailassie, Kahlef : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
184,448,823 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 6,526,000 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -2,308,438 (CAP HITS - see roster page)
= 188,666,385 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)