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. Allen, Josh : 13,807,200 (salary) + 0 (roster bonus) + 6,197,172 (SB/yr) = 20,004,372
2. Smith, Braden : 11,175,854 (salary) + 0 (roster bonus) + 4,470,342 (SB/yr) = 15,646,196
3. Williams, Jonah : 8,328,626 (salary) + 0 (roster bonus) + 3,331,450 (SB/yr) = 11,660,076
4. Fries, Will : 10,000,000 (salary) + 0 (roster bonus) + 1,166,667 (SB/yr) = 11,166,667
5. Shaheed, Rashid : 7,813,170 (salary) + 0 (roster bonus) + 2,929,939 (SB/yr) = 10,743,109
6. Taylor, Jonathan : 7,894,481 (salary) + 0 (roster bonus) + 2,631,494 (SB/yr) = 10,525,975
7. Huff, Bryce : 7,583,203 (salary) + 0 (roster bonus) + 2,843,701 (SB/yr) = 10,426,904
8. Sieler, Zach : 8,000,000 (salary) + 0 (roster bonus) + 1,666,667 (SB/yr) = 9,666,667
9. Campbell, De'Vondre : 7,500,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 8,000,000
10. Edwards, David : 5,213,379 (salary) + 0 (roster bonus) + 2,085,352 (SB/yr) = 7,298,731
11. McCoy, Erik : 4,902,172 (salary) + 0 (roster bonus) + 2,082,878 (SB/yr) = 6,985,050
12. Smith, Jonnu : 5,000,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 6,500,000
13. Long, David : 3,500,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 6,500,000
14. Elliss, Kaden : 4,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 4,000,000
15. Tippmann, Joe : 1,949,739 (salary) + 0 (roster bonus) + 1,649,479 (SB/yr) = 3,599,218
16. Benson, Trey : 1,463,519 (salary) + 0 (roster bonus) + 1,879,075 (SB/yr) = 3,342,594
17. Bates, Ryan : 3,000,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 3,050,000
18. Dissly, Will : 2,500,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 2,833,333
19. Campbell, Parris : 2,500,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 2,833,333
20. Cook, James : 1,882,866 (salary) + 0 (roster bonus) + 865,486 (SB/yr) = 2,748,352
21. Ogbah, Emmanuel : 2,500,000 (salary) + 0 (roster bonus) + 52,500 (SB/yr) = 2,552,500
22. Trautman, Adam : 2,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 2,458,333
23. Pickens, George : 1,669,976 (salary) + 0 (roster bonus) + 581,634 (SB/yr) = 2,251,610
24. Edwards, Mike : 1,750,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 2,083,333
25. Andersen, Troy : 1,593,756 (salary) + 0 (roster bonus) + 480,006 (SB/yr) = 2,073,762
26. Gordon, Kyler : 1,536,619 (salary) + 0 (roster bonus) + 403,825 (SB/yr) = 1,940,444
27. White, Mike : 1,800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,800,000
28. Burton, Jermaine : 1,146,184 (salary) + 0 (roster bonus) + 609,738 (SB/yr) = 1,755,922
29. Tillman, Cedric : 1,324,315 (salary) + 0 (roster bonus) + 398,630 (SB/yr) = 1,722,945
30. Davis, Michael : 1,300,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,633,333
31. Fotu, Leki : 1,395,000 (salary) + 0 (roster bonus) + 10,000 (SB/yr) = 1,405,000
32. Burford, Spencer : 1,100,000 (salary) + 0 (roster bonus) + 219,558 (SB/yr) = 1,319,558
33. Gray, Eric : 1,030,000 (salary) + 0 (roster bonus) + 234,048 (SB/yr) = 1,264,048
34. Allen, Braelon : 960,000 (salary) + 0 (roster bonus) + 246,905 (SB/yr) = 1,206,905
35. Freeland, Blake : 1,030,000 (salary) + 0 (roster bonus) + 176,303 (SB/yr) = 1,206,303
36. Ogbonnia, Otito : 1,200,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,200,000
37. Jones, DaQuan : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
38. Pola-Mao, Isaiah : 820,000 (salary) + 0 (roster bonus) + 150,000 (SB/yr) = 970,000
39. Gibbens, Jack : 800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 800,000
40. Johnson, Nazeeh : 800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 800,000
41. Leonard, Deane : 800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 800,000
42. Murray, Bill : 800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 800,000
43. Pharms, Jeremiah : 800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 800,000
44. Briggs, Jowon : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
45. Whelan, Daniel : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
192,999,573 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 41,314,200 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -1,193,122 (CAP HITS - see roster page)
= 233,120,651 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)