Pretty much puts a nail in the coffin of Kev's argument that they can allocate ascending and descending dollar amounts to a players contract to manipulate the cap.
CBA, Article 16, Section 6, Paragraph 5: Proration: The total amount of any signing bonus shall be prorated over the term of the Player Contract (on a straight-line basis, unless subject to acceleration or some other treatment as provided in this Agreement), with a maximum proration of five years, in determining Team Salary and Salary.
Like the saying goes, it's robbing Peter to pay Paul: All of the cap room saved in the current year is being pushed back to later years.
It happens every year in the NFL as competitive teams spend up to the cap to fill in the final pieces of what they believe is a Super Bowl-worthy roster. But the extent of the occurrences this year hasn't been seen in the league since the late 1990s and early 2000s when teams were still trying to learn how to manage the salary cap.