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. Taylor, Jawaan : 25,500,000 (salary) + 0 (roster bonus) + 3,400,000 (SB/yr) = 28,900,000
2. James, Derwin : 16,500,000 (salary) + 0 (roster bonus) + 8,571,286 (SB/yr) = 25,071,286
3. Jones, Daniel : 23,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 23,000,000
4. Seumalo, Isaac : 14,000,000 (salary) + 0 (roster bonus) + 7,666,666 (SB/yr) = 21,666,666
5. Pollard, Tony : 8,048,891 (salary) + 0 (roster bonus) + 2,682,963 (SB/yr) = 10,731,854
6. Lloyd, Devin : 4,527,130 (salary) + 0 (roster bonus) + 4,307,373 (SB/yr) = 8,834,503
7. Tillery, Jerry : 3,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 3,500,000
8. Powell, Brandon : 2,900,000 (salary) + 0 (roster bonus) + 12,500 (SB/yr) = 2,912,500
9. Mafe, Boye : 1,913,719 (salary) + 0 (roster bonus) + 906,625 (SB/yr) = 2,820,344
10. DeJean, Cooper : 1,220,577 (salary) + 0 (roster bonus) + 907,307 (SB/yr) = 2,127,884
11. Harris, Will : 1,500,000 (salary) + 0 (roster bonus) + 12,500 (SB/yr) = 1,512,500
12. McMillan, Raekwon : 1,090,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,423,333
13. Holmes, Darnay : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
14. Puni, Dominick : 960,000 (salary) + 0 (roster bonus) + 277,045 (SB/yr) = 1,237,045
15. Heinicke, Taylor : 1,125,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,175,000
16. Manu, Giovanni : 960,000 (salary) + 0 (roster bonus) + 188,064 (SB/yr) = 1,148,064
17. Luepke, Hunter : 1,030,000 (salary) + 0 (roster bonus) + 35,749 (SB/yr) = 1,065,749
18. Douglas, Demario : 1,030,000 (salary) + 0 (roster bonus) + 33,335 (SB/yr) = 1,063,335
19. Baringer, Bryce : 1,030,000 (salary) + 0 (roster bonus) + 28,127 (SB/yr) = 1,058,127
20. Jackson, McKinnley : 960,000 (salary) + 0 (roster bonus) + 89,975 (SB/yr) = 1,049,975
21. Ulofoshio, Edefuan : 960,000 (salary) + 0 (roster bonus) + 54,086 (SB/yr) = 1,014,086
22. Jackson, Jha'Quan : 960,000 (salary) + 0 (roster bonus) + 53,574 (SB/yr) = 1,013,574
23. Jones, Andre : 1,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,000,000
24. Logue, Zion : 960,000 (salary) + 0 (roster bonus) + 38,191 (SB/yr) = 998,191
25. Byrd, Solomon : 960,000 (salary) + 0 (roster bonus) + 26,992 (SB/yr) = 986,992
26. Vele, Devaughn : 960,000 (salary) + 0 (roster bonus) + 20,460 (SB/yr) = 980,460
27. Westover, Jack : 795,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 798,333
148,503,134 (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)
+ 1,398,459 (CAP HITS - see roster page)
= 149,901,593 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)