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. Alexander, Jaire : 14,000,000 (salary) + 0 (roster bonus) + 10,000,000 (SB/yr) = 24,000,000
2. Chark, D.J. : 7,275,667 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 12,275,667
3. Humphrey, Marlon : 6,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 12,000,000
4. Gay, Willie : 6,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 11,000,000
5. Sutton, Courtland : 5,000,000 (salary) + 0 (roster bonus) + 5,500,000 (SB/yr) = 10,500,000
6. Williams, Caleb : 795,000 (salary) + 0 (roster bonus) + 6,384,283 (SB/yr) = 7,179,283
7. Watkins, Sammy : 4,000,000 (salary) + 0 (roster bonus) + 2,666,667 (SB/yr) = 6,666,667
8. Jones, Byron : 5,450,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 5,783,333
9. Witherspoon, Devon : 1,960,479 (salary) + 0 (roster bonus) + 3,796,454 (SB/yr) = 5,756,933
10. Gipson, Trevis : 2,125,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,625,000
11. Curl, Kamren : 1,850,478 (salary) + 0 (roster bonus) + 693,929 (SB/yr) = 2,544,407
12. Clapp, Will : 1,500,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,833,333
13. Morgan, Jordan : 795,000 (salary) + 0 (roster bonus) + 1,036,683 (SB/yr) = 1,831,683
14. Goldman, Eddie : 795,000 (salary) + 0 (roster bonus) + 648,750 (SB/yr) = 1,443,750
15. Cisco, Andre : 1,055,000 (salary) + 0 (roster bonus) + 258,342 (SB/yr) = 1,313,342
16. Golston, Chauncey : 1,055,000 (salary) + 0 (roster bonus) + 185,423 (SB/yr) = 1,240,423
17. Stevenson, Tyrique : 915,000 (salary) + 0 (roster bonus) + 284,032 (SB/yr) = 1,199,032
18. Tune, Clayton : 915,000 (salary) + 0 (roster bonus) + 216,701 (SB/yr) = 1,131,701
19. Scharping, Max : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
20. Darden, Jaelon : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
21. Hamler, KJ : 1,100,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,105,000
22. Smith, Shi : 1,100,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,105,000
23. Sinnott, Ben : 795,000 (salary) + 0 (roster bonus) + 309,275 (SB/yr) = 1,104,275
24. Jackson, Tarron : 1,055,000 (salary) + 0 (roster bonus) + 25,557 (SB/yr) = 1,080,557
25. Thompson-Robinson, Dorian : 915,000 (salary) + 0 (roster bonus) + 127,345 (SB/yr) = 1,042,345
26. Johnson, Eric : 985,000 (salary) + 0 (roster bonus) + 52,665 (SB/yr) = 1,037,665
27. Glaze, Delmar : 795,000 (salary) + 0 (roster bonus) + 218,550 (SB/yr) = 1,013,550
28. Jackson, Jordan : 985,000 (salary) + 0 (roster bonus) + 28,367 (SB/yr) = 1,013,367
29. Knight, Zonovan : 985,000 (salary) + 0 (roster bonus) + 20,196 (SB/yr) = 1,005,196
30. Kuntz, Zack : 915,000 (salary) + 0 (roster bonus) + 82,286 (SB/yr) = 997,286
31. Patterson, Jarrett : 915,000 (salary) + 0 (roster bonus) + 61,244 (SB/yr) = 976,244
32. Forsyth, Alex : 915,000 (salary) + 0 (roster bonus) + 52,162 (SB/yr) = 967,162
33. Jones, Jarrian : 795,000 (salary) + 0 (roster bonus) + 94,775 (SB/yr) = 889,775
34. Still, Tarheeb : 795,000 (salary) + 0 (roster bonus) + 68,375 (SB/yr) = 863,375
35. Newton, Josh : 795,000 (salary) + 0 (roster bonus) + 56,650 (SB/yr) = 851,650
36. Muasau, Darius : 795,000 (salary) + 0 (roster bonus) + 37,166 (SB/yr) = 832,166
37. Jerrell, Michael : 795,000 (salary) + 0 (roster bonus) + 27,560 (SB/yr) = 822,560
38. Hardy, Daequan : 795,000 (salary) + 0 (roster bonus) + 23,300 (SB/yr) = 818,300
39. Hailassie, Kahlef : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
40. Clark, Jerrod : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
41. Lemieux, Shane : 529,414 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 530,914
132,133,941 (CAP VALUES from top 53 players)
+ 9,540,000 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 13,764,926 (INACTIVE - see roster page)
+ 7,750,000 (RETIRED - see roster page)
+ -4,017,706 (CAP HITS - see roster page)
= 159,171,161 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)