Hah. Well I guess on the outset it looks complicated but just remember this.
Any money that a player actually receives counts against the salary cap. So this means that when a player gets that huge @ss $8 million signing bonus as soon as he signs on the dotted line? It HAS to be counted against the teams salary cap. But because of the agreement, a team is allowed to space out the hit from that money it paid out over a period of years AS LONG AS THE PLAYER IS STILL WITH THE TEAM.
If the player is no longer with the team, then whatever part of the signing bonus that has not yet been counted against the team's salary cap, has to be "accelerated" which means it just counts immediately against the cap.
So say that Player A signs an $8 million dollar signing bonus contract for 8 years. Team A who has signed Player A, is legally obigated to count that signing bonus against their salary cap no matter WHAT happens to the player (cut, traded, jail, dead). But the team can count that signing bonus $1 million at a time every year for the next 8 years so long as the player is still with the team. So say 2 years have gone by, that means $2 million of the $8 million signing bonus has been counted against the salary cap. But say the team cuts him. Well, uh oh. He still has $6 million of that signing bonus completely uncounted against the salary cap and now he's no longer with the team. So the $1 million dollar salary cap figure for the year from his signing bonus all the sudden goes to $6 million dollars....and now the team doesn't even have the player.
From there its easy to see what goes on when you add base salaries to the signing bonus. Just remember that you only have to count what you've ALREADY paid the player. So if Player A is scheduled to make a base salary of $2 million this year then his total salary cap figure = $1 million from the Signing Bonus proration, and $2 million in base salary. If the team cuts the player, then they no longer have to count that $2 million in base salary against the salary cap. WOOHOO! But Team A DOES have to accelerate the rest of the bonus against the cap....bummer. So by cutting the player Team A would have a $6 million cap figure for the year for that player as opposed to a $3 million cap figure for the year for that player if he was still on the roster. Thats not quite as big a difference as going from $1 million to $6 million, like before we added a base salary to the picture. Which is why I was saying that if BJ's base salary was small it would actually be LESS incentive to cut him because cutting the player hurts more.
That all said, I see every reason for Brian Billick to make a huge run at BJ as opposed to the Phins and Norv Turner, should BJ get cut by the Bucs (which is far fetched in the first place)