The bonus isn't paid back at all. It is given to the player when he signs and as far as he is concerned that is the end of it. In the scenario I suggested AD would pocket $106.5 over 5 years as follows:
2018: $30.5M ($1M salary and $29.5M bonus)
2019: $22M salary
2020: $20M salary
2021: $18M salary
2022: $16M salary
That adds up to $106.5M. The bonus is a cash payment, not an advance, and AD gets to keep it all along with the salary each year.
The hit on the cap, though, is a different animal. That $29.5M bonus is counted against the cap over the 5 years of the contract even though it is all paid to AD when he signs the contract. The bonus would count $5.9M a year. ($29.5 divided by 5) The cap hit from this hypothetical contract would be as follows:
2018: $6.9M ($1M salary plus the prorated share of the signing bonus: $5.9M)
2019: $27.9M ($22M salary plus $5.9M)
2020: $25.9M ($20M salary plus $5.9M)
2021: $23.9M ($18M salary plus $5.9M)
2022: $21.9M ($16M salary plus $5.9M)
This set of numbers also adds up to $106.5M - as it must - and illustrates the difference between how the money would be paid out to AD and how it would be applied to the cap.
In essence the Rams would be paying AD a salary of $30.5M for 2018 but calling $29.5M of it a 'signing bonus' so they could fit that $30.5M salary into the $6.9M slot defined by his initial contract.
AlbaNY_Ram
Edited 1 time(s). Last edit at 07/26/2018 06:20PM by AlbaNY_Ram.