If you are able to post the article, I should be able to explain it.
It might be talking about LTBE and NLTBE incentives. 3rdandinches hinted on it. A common practice for some teams with salcap space in any given year is to add incentives to contracts to take up cap space and then roll over that cap space the following year if those incentives arent met. I think Minnesota did it with like 20+ million a few years ago.
However, without reading the article, no one can explain to you what it is talking about. We can only guess.