First and Last Name/s of Presenters

Carmen VacchianoFollow

Title of Poster or Paper

Primer to NFL Salary Cap Accounting


Joshua A. Shuart, Ph.D.

Participation Type


College and Major available

Accounting, Sport Management


University Commons

Start Day/Time

4-20-2018 1:00 PM

End Day/Time

4-20-2018 3:00 PM


Apr 20th, 1:00 PM Apr 20th, 3:00 PM

Primer to NFL Salary Cap Accounting

University Commons

This research project explores salary cap accounting as it pertains to the National Football League. The objective of this project is to educate fans on how unadjusted and adjusted salary cap numbers are calculated, the different components of a player contract, and how each component is accounted for by NFL teams. With a basic understanding of salary cap accounting principles, fans are better able to understand why their favorite team make certain decisions in regard to players. Examined closely in this project are actual player contracts like Levi Brown’s contract restructure and Richard Sherman’s team friendly contract with the San Francisco 49ers. Also included is a cost benefit analysis of Justin Tucker’s contract.


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