How do trade kickers affect the salary cap and trades?
For the salary cap, the value of an assignment bonus (trade kicker) is applied evenly to team salary among the remaining years of the contract, excluding non-guaranteed years (see question number 90 ) and years following an Early Termination Option (see question number 48 ). For example, suppose the player from question number 82 is traded during the fifth season of his contract. Per the chart in that question, the actual value of his trade kicker that season is $450,000. If every season of the contract is guaranteed, and there is no Early Termination Option, then the $450,000 is spread evenly among the final three seasons of the player’s contract, for $150,000 per season. Since the player earns $1 million per season, $1,150,000 is included in the team salary in each of those seasons. Now suppose the player has an Early Termination Option following the fifth season of his contract. In this event, the entire trade kicker will be allocated to the fifth season of the contract. The player
