Dead money is a salary cap charge for a player that is no longer on a team's roster. It exists because of how salary cap accounting rules operate. Signing bonuses, option bonuses and certain roster bonuses are prorated or spread out evenly over the life of a contract for a maximum of five years. When a player is released, traded or retires, the remaining proration of these salary components immediately accelerate onto his team's current salary cap. There are two major exceptions to this general rule of bonus proration accelerating. Only the current year's proration counts toward the cap with players released, traded or retiring after June 1. The bonus proration in future contract years is delayed until the following league year, which typically begins in early to mid-March. A team can also release two players each league year prior to June 1 (known as a post-June 1 designation) who will be treated under the cap as if released after June 1. With a post-June 1 designation, a team is required to carry the player's full cap number until June 2, even though he is no longer a part of the roster. The player's salary comes off the books at that time unle s it is guaranteed. This means dead money is typically a sunk cost where money isn't owed to a player. Tim Beckham Jersey A payment is a sociated with dead money when there are salary guarantees at the time of release or departure comes after the player has already begun receiving a portion of his compensation in that particular league year.Exce sive dead money can inhibit a team's ability to field a competitive team. The salary cap room needed to be active in free agency or give contract extensions to important players on the team shrinks.Here's a look at the players responsible for the largest amounts of dead money (with their former team listed). There are nine players with at least $10 million in dead money. Potential dead money subject to a grievance is not included in the calculations. Neither are potential expenses from termination pay, since a player must submit paperwork during a small timeframe right after the regular season ends in order to collect, even though there's cap charge for it when a qualifying player is released. The collective bargaining agreement's $275 daily amount for participating in a team's voluntary offseason workout program has also been excluded. Pick Six Newsletter Crafted By The Best NFL Experts Get the day's big stories + fun stuff you love like mock drafts, picks and power rankings. I agree to receive the "Pick Six Newsletter" and marketing Matt Festa Jersey communications, updates, special offers (including partner offers), and other information from CBS Sports and the Paramount family of companies. By pre sing sign up, I confirm that I have read and agree to the and acknowledge Paramount's . Please check the opt-in box to acknowledge that you would like to subscribe. Thanks for signing up! Keep an eye on your inbox. Sorry! There was an error proce sing your subscription. Wentz leaving Philadelphia in 2021 seemed unthinkable prior to his stunning regre sion last season. He was considered a fixture at quarterback when he signed a four-year, $128 million Seattle Mariners Jersey extension in June 2019. The deal contained a then-NFL record $107,870,683 of guarantees, which included a $16,367,683 signing bonus and $30 million option bonus.An option bonus is e sentially an additional signing bonus that's usually paid in the second or third year of a contract to exercise later years in the deal. Since an option bonus is given the same treatment on the salary cap as a signing bonus, it is also prorated or evenly spread out over the life of a contract for a maximum of five years. Conventional wisdom suggested Wentz would remain with the Eagles because the record for dead money related to an individual player in one league year would be shattered in a trade. The previous record was ' $21.8 million for the last year in connection with his April 2020 trade to the . The record dead money didn't stop the Eagles from dealing Wentz to the for a 2021 third-round pick and conditional 2022 second-round pick, although the salary cap has dropped $15.7 million from $198.2 million in 2020 to $182.5 million. The 2022 second-rounder becomes a 2022 first-round pick if Wentz takes at least 75 percent of Indianapolis' offensive snaps or 70 percent and the Colts make the playoffs this season. Wentz's dead money is a whopping 18.53 percent of the 2021 league wide salary cap of $182.5 million. Philadelphia's cap savings in 2021 are minimal because Wentz's cap number was $34,673,536 prior to the trade. Wentz is off Philadelphia's books after 2021, where $31,274,536, $34,273,539 and $32 million of cap room is gained, respectively, in 2022, 2023 and 2024. Rams head coach Sean McVay wanted an upgrade at quarterback despite Goff signing a four-year extension averaging $33.5 million per year with the Rams shortly before the 2019 regular season started. Goff was included in the trade that brought quarterback to Los Angeles. A record-setting $110,042,682 of guarantees, which included a $25 million signing bonus, were part of Goff's four-year, $134 million extension. Nine million of Goff's 2020 base salary was Dan Altavilla Jersey converted into a signing bonus to give the Rams $7.2 million of cap relief last year. Since Goff wasn't traded on the first day of the 2021 league year (March 17), the Rams are responsible for his $2.5 million second day of the league year roster bonus (March 18). The 2020 salary conversion and the timing of the trade account for $9.7 million of Goff's dead money. The other $15 million is the original signing bonus proration a sociated with his 2021 through 2023 contract years.The 12-year veteran requested a trade after the 2020 season. The Lions dealt Stafford to the Rams for Goff, a 2022 first-round pick, a 2023 first-round pick and a 2021 third-round pick in March. The $19 million in dead money is because of the bonus proration in his 2021 contract year and voiding 2022 and 2023 contract years inserted in a 2020 contract restructure. Ten million of the $19 million comes from the $50 million signing bonus in the five-year, $135 million extension Stafford signed in 2017, which made him the NFL's highest-paid player at $27 million per year. The signing bonus was an NFL Ichiro Suzuki Jersey record at the time. Bridgewater became expendable when the Panthers acquired 2018 third overall pick from the in April despite him signing a three-year, $63 million contract containing $33 million fully guaranteed last year as an unrestricted free agent. Fifteen million of the $33 million was a signing bonus. Bridgewater was promptly traded to the for a 2021 sixth-round pick to compete with 2019 second-round pick to start in Denver. To facilitate the trade, Bridgewater took a pay cut from $18 million to $11.5 million, of which $7,062,500 is being paid by the Panthers, and his 2022 contract year was deleted. Bridgewater won the quarterback job over Lock.Hudson is