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Message: <blockquote data-quote="Pokerbrat2000" data-source="post: 1057377" data-attributes="member: 7261">Which "proration" are you referring to?  The signing bonus or the restructure?  Both of those are sunk costs for the Packers and for accounting purposes only, are spread out over 5 years.Neither of those go away if Jaire is cut or traded.  What happens though is that they must be reported immediately or spread out over 2 years.One of us is either missing something or not understanding what the other is saying.For discussion sake, let's say the Packers trade JA to the Jags for a draft pick.  The Jags would be paying JA the following:2025:  $16.150M (base salary) + $700K (workout bonus) + $267.647K (roster bonus)=  Total of $17.118MThe Packers would have a dead cap hit of: $19.092M  Which is the amount that is still on his contract for the proration of his signing bonus and restructure.  This isn't any new money, it is just money that was already paid to JA and not yet accounted for.If the Packers KEEP JA, his 2025 cap hit is: $25.481M.  Why?  $17.118 is "new money" that would be paid out directly to JA, same as the amount the Jags would pay out.  The difference, $8.363M, is the additional accounting for the prorated money on his contract, commonly known as "dead cap".</blockquote>

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