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. Queen, Patrick : 7,000,000 (salary) + 0 (roster bonus) + 6,714,286 (SB/yr) = 13,714,286
2. Ekwonu, Ikem : 7,846,095 (salary) + 0 (roster bonus) + 3,138,438 (SB/yr) = 10,984,533
3. Neal, Evan : 5,036,785 (salary) + 0 (roster bonus) + 5,376,964 (SB/yr) = 10,413,749
4. Lenoir, Deommodore : 5,780,508 (salary) + 0 (roster bonus) + 2,187,228 (SB/yr) = 7,967,736
5. Lloyd, Devin : 2,777,619 (salary) + 0 (roster bonus) + 4,542,374 (SB/yr) = 7,319,993
6. Wilson, Tyree : 3,170,958 (salary) + 0 (roster bonus) + 3,796,454 (SB/yr) = 6,967,412
7. Nabers, Malik : 2,144,587 (salary) + 0 (roster bonus) + 4,515,500 (SB/yr) = 6,660,087
8. Fries, Will : 4,747,539 (salary) + 0 (roster bonus) + 1,793,702 (SB/yr) = 6,541,241
9. Moehrig, Trevon : 3,990,501 (salary) + 0 (roster bonus) + 1,596,200 (SB/yr) = 5,586,701
10. Van Ness, Lukas : 2,129,914 (salary) + 0 (roster bonus) + 2,009,828 (SB/yr) = 4,139,742
11. Elam, Kaiir : 2,340,337 (salary) + 0 (roster bonus) + 1,475,450 (SB/yr) = 3,815,787
12. Ojabo, David : 1,944,573 (salary) + 0 (roster bonus) + 947,763 (SB/yr) = 2,892,336
13. Pickett, Kenny : 2,623,351 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,623,351
14. Harrison, Anton : 1,624,395 (salary) + 0 (roster bonus) + 998,790 (SB/yr) = 2,623,185
15. Banks, Deonte : 1,601,509 (salary) + 0 (roster bonus) + 953,017 (SB/yr) = 2,554,526
16. Williams, Sam : 1,734,769 (salary) + 0 (roster bonus) + 668,024 (SB/yr) = 2,402,793
17. Powers-Johnson, Jackson : 1,231,358 (salary) + 0 (roster bonus) + 950,432 (SB/yr) = 2,181,790
18. Dean, Nakobe : 1,626,781 (salary) + 0 (roster bonus) + 524,040 (SB/yr) = 2,150,821
19. Smith, Mazi : 1,928,841 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,928,841
20. Seibert, Austin : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
21. Dulcich, Greg : 1,100,000 (salary) + 0 (roster bonus) + 274,950 (SB/yr) = 1,374,950
22. Downs, Josh : 1,030,000 (salary) + 0 (roster bonus) + 297,962 (SB/yr) = 1,327,962
23. Brents, Julius : 1,030,000 (salary) + 0 (roster bonus) + 295,350 (SB/yr) = 1,325,350
24. Araiza, Matt : 1,100,000 (salary) + 0 (roster bonus) + 172,569 (SB/yr) = 1,272,569
25. Coleman, Brandon : 960,000 (salary) + 0 (roster bonus) + 297,858 (SB/yr) = 1,257,858
26. Young, Byron : 1,030,000 (salary) + 0 (roster bonus) + 224,826 (SB/yr) = 1,254,826
27. Williams, Garrett : 1,030,000 (salary) + 0 (roster bonus) + 222,214 (SB/yr) = 1,252,214
28. Bishop, Cole : 960,000 (salary) + 0 (roster bonus) + 286,440 (SB/yr) = 1,246,440
29. Harrison, Zach : 1,030,000 (salary) + 0 (roster bonus) + 210,571 (SB/yr) = 1,240,571
30. Trotter, Jeremiah : 960,000 (salary) + 0 (roster bonus) + 208,388 (SB/yr) = 1,168,388
31. Knight, Tyrice : 960,000 (salary) + 0 (roster bonus) + 170,281 (SB/yr) = 1,130,281
32. Martin, Brodric : 1,030,000 (salary) + 0 (roster bonus) + 89,873 (SB/yr) = 1,119,873
33. Tampa, T.J. : 960,000 (salary) + 0 (roster bonus) + 152,497 (SB/yr) = 1,112,497
34. Means, Bub : 960,000 (salary) + 0 (roster bonus) + 90,318 (SB/yr) = 1,050,318
35. Latham, Brady : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
122,856,340 (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)
= 117,856,340 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)