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. Chase, Ja'Marr : 16,362,000 (salary) + 0 (roster bonus) + 7,520,988 (SB/yr) = 23,882,988
2. Chenal, Leo : 15,187,070 (salary) + 0 (roster bonus) + 6,185,395 (SB/yr) = 21,372,465
3. McCoy, Erik : 12,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 16,000,000
4. Engram, Evan : 13,826,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 13,826,000
5. Goedeke, Luke : 9,148,566 (salary) + 0 (roster bonus) + 3,775,753 (SB/yr) = 12,924,319
6. Ekwonu, Ikem : 5,546,440 (salary) + 0 (roster bonus) + 5,788,343 (SB/yr) = 11,334,783
7. Nabers, Malik : 2,233,634 (salary) + 0 (roster bonus) + 5,234,262 (SB/yr) = 7,467,896
8. Alt, Joe : 2,055,540 (salary) + 0 (roster bonus) + 3,940,489 (SB/yr) = 5,996,029
9. Pratt, Germaine : 2,950,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,950,000
10. Avila, Steve : 2,042,659 (salary) + 0 (roster bonus) + 1,835,319 (SB/yr) = 3,877,978
11. Pipkins, Trey : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
12. Uche, Josh : 2,800,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 3,300,000
13. Delpit, Grant : 2,084,602 (salary) + 0 (roster bonus) + 995,462 (SB/yr) = 3,080,064
14. Powers-Johnson, Jackson : 1,368,563 (salary) + 0 (roster bonus) + 1,499,250 (SB/yr) = 2,867,813
15. Johnson, Taron : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
16. Brooks, Jonathon : 1,236,749 (salary) + 0 (roster bonus) + 971,995 (SB/yr) = 2,208,744
17. Melton, Max : 1,123,543 (salary) + 0 (roster bonus) + 519,173 (SB/yr) = 1,642,716
18. Smith, Maason : 1,099,584 (salary) + 0 (roster bonus) + 423,338 (SB/yr) = 1,522,922
19. Meyers, Jakobi : 1,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,500,000
20. Ika, Siaki : 1,030,000 (salary) + 0 (roster bonus) + 274,745 (SB/yr) = 1,304,745
21. Reiman, Tip : 960,000 (salary) + 0 (roster bonus) + 210,929 (SB/yr) = 1,170,929
22. Ford, Jerome : 1,100,000 (salary) + 0 (roster bonus) + 70,312 (SB/yr) = 1,170,312
23. Stout, Jordan : 1,100,000 (salary) + 0 (roster bonus) + 68,824 (SB/yr) = 1,168,824
24. Wattenberg, Luke : 1,100,000 (salary) + 0 (roster bonus) + 46,263 (SB/yr) = 1,146,263
25. Thomas, Zachary : 1,100,000 (salary) + 0 (roster bonus) + 39,862 (SB/yr) = 1,139,862
26. Bland, DaRon : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
27. McGuire, Isaiah : 1,030,000 (salary) + 0 (roster bonus) + 54,093 (SB/yr) = 1,084,093
28. O'Connell, Aidan : 1,030,000 (salary) + 0 (roster bonus) + 49,266 (SB/yr) = 1,079,266
29. Duncan, Jaelyn : 1,030,000 (salary) + 0 (roster bonus) + 45,404 (SB/yr) = 1,075,404
30. Carlson, Anders : 1,030,000 (salary) + 0 (roster bonus) + 44,921 (SB/yr) = 1,074,921
31. Gwyn, Jovaughn : 1,030,000 (salary) + 0 (roster bonus) + 42,507 (SB/yr) = 1,072,507
32. Hampton, Nick : 1,030,000 (salary) + 0 (roster bonus) + 29,285 (SB/yr) = 1,059,285
33. Bernard-Converse, Jarrick : 1,030,000 (salary) + 0 (roster bonus) + 26,390 (SB/yr) = 1,056,390
34. Barnes, Zaire : 1,030,000 (salary) + 0 (roster bonus) + 20,890 (SB/yr) = 1,050,890
35. Crumedy, Jaden : 960,000 (salary) + 0 (roster bonus) + 28,696 (SB/yr) = 988,696
36. Whittington, Jordan : 960,000 (salary) + 0 (roster bonus) + 24,152 (SB/yr) = 984,152
37. Anthony, Daijahn : 960,000 (salary) + 0 (roster bonus) + 22,164 (SB/yr) = 982,164
38. Braswell, Christian : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
163,258,420 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 0 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -5,000,000 (CAP HITS - see roster page)
= 158,258,420 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)