Not banned - it’s genuinely the club’s own [automatically edited] up.
That said, the league should look at curtailing this sort of cap circumvention - the NHL recently did, to the extent that the cap hit for any given year is the average annual value over the life of the contract.
In other words -
Say we signed Farah for 4 years - $400k, $500k, $800k, $1.5m salaries over those five years. Rather than have the listed value on the cap each year, the average of $800k applies against the cap each and every year.
The TPA system is a mess, but that’s a completely different kettle of fish.
I think that is a much better system.
For salary cap purposes, it’s much better to average the Contract total over the years it is for, irrespectively of when payments are made.
Everyone knows where they stand and former Administrations can’t stuff it up for following Administrations.
Happy, I was just addressing the issue of backended contracts, not TPA’s.