[Quesadilla Joe]

Carryover rules impact cap strategy

By John Clayton

On the eve of the regular-season finale, teams couldn't afford to think exclusively about the game.

They had to think about next season. Under the rules of the new collective bargaining agreement, teams had to designate how much money they wanted to carry over to the 2013 salary cap. The carryover provisions are new and important.

With the cap growing at only $300,000 a year, teams have to budget their cap over a multi-year basis. Last year's cap was $120.6 million, so general managers have to be smart about their spending.

The "haves'' are in good shape. The "have nots'' have to be creative. Thanks to the carryover, there is $350.7 million of cap room in 2013, but $200.3 million of carryover is part of that.

Eight teams, though, account for 79 percent million of total room. The Cincinnati Bengals saved $8.5 million of cap room in 2012 and made the playoffs for the second consecutive year. They have $55.1 million of room. The Cleveland Browns saved $14.3 million of room in 2012 and now have $48.9 million. After being tight against the cap in 2012, the Indianapolis Colts now have $46 million of room.

The Miami Dolphins have $35.8 million, the Tampa Bay Buccaneers $31.3 million, the Jacksonville Jaguars $22.1 million, the Buffalo Bills $20.6 million and the Tennessee Titans $19.4 million.

On the negative side, the New York Jets are $19.4 million over the cap. The Dallas Cowboys are $18.2 million over, the New Orleans Saints $14.7 million over and the Carolina Panthers $11.8 million over.

http://espn.go.com/nfl/playoffs/2012...t-cap-strategy