During the off-season teams are allowed to carry up to 90 players through training camp and only the top 53 cap values will count against the cap (similar to the NFL's Rule of 51). Once the regular season begins, teams can have up to 55 active players but only the top 53 count against the cap (like NFL team activating 2 extra practice squad players on gameday).
A player's salary cap value = Current Season Annual Salary + Roster Bonus + (Signing Bonus / Yr)
1. Cousins, Kirk : 38,301,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 38,301,000
2. Diggs, Stefon : 16,781,550 (salary) + 0 (roster bonus) + 6,293,081 (SB/yr) = 23,074,631
3. Allen, Keenan : 13,814,250 (salary) + 0 (roster bonus) + 5,525,700 (SB/yr) = 19,339,950
4. Diggs, Trevon : 8,000,000 (salary) + 0 (roster bonus) + 10,000,000 (SB/yr) = 18,000,000
5. Dotson, Kevin : 9,452,327 (salary) + 0 (roster bonus) + 3,780,931 (SB/yr) = 13,233,258
6. Milano, Matt : 9,109,387 (salary) + 0 (roster bonus) + 3,416,020 (SB/yr) = 12,525,407
7. Renfrow, Hunter : 8,848,496 (salary) + 0 (roster bonus) + 2,949,499 (SB/yr) = 11,797,995
8. Jeudy, Jerry : 8,221,547 (salary) + 0 (roster bonus) + 2,740,516 (SB/yr) = 10,962,063
9. Hilton, Mike : 4,000,000 (salary) + 0 (roster bonus) + 1,333,333 (SB/yr) = 5,333,333
10. Davis, Demario : 5,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 5,000,000
11. Paye, Kwity : 2,530,800 (salary) + 0 (roster bonus) + 1,834,450 (SB/yr) = 4,365,250
12. Chinn, Jeremy : 2,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 4,000,000
13. Willis, Malik : 2,018,182 (salary) + 0 (roster bonus) + 1,921,365 (SB/yr) = 3,939,547
14. Robinson, Cam : 3,500,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 3,750,000
15. Kincaid, Dalton : 1,474,582 (salary) + 0 (roster bonus) + 2,148,327 (SB/yr) = 3,622,909
16. Tippmann, Joe : 1,328,971 (salary) + 0 (roster bonus) + 1,565,884 (SB/yr) = 2,894,855
17. Porter, Joey : 1,287,173 (salary) + 0 (roster bonus) + 1,398,694 (SB/yr) = 2,685,867
18. Goedeke, Luke : 1,449,106 (salary) + 0 (roster bonus) + 783,212 (SB/yr) = 2,232,318
19. Robertson, Amik : 1,500,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,000,000
20. Cosmi, Sam : 1,488,767 (salary) + 0 (roster bonus) + 445,067 (SB/yr) = 1,933,834
21. Pierce, Dameon : 1,333,919 (salary) + 0 (roster bonus) + 552,838 (SB/yr) = 1,886,757
22. Spears, Tyjae : 1,037,157 (salary) + 0 (roster bonus) + 398,630 (SB/yr) = 1,435,787
23. Scott, JK : 1,125,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,375,000
24. Surratt, Chazz : 1,055,000 (salary) + 0 (roster bonus) + 276,714 (SB/yr) = 1,331,714
25. Dulcich, Greg : 985,000 (salary) + 0 (roster bonus) + 272,442 (SB/yr) = 1,257,442
26. Newman, Royce : 1,055,000 (salary) + 0 (roster bonus) + 168,749 (SB/yr) = 1,223,749
27. Jordan, Brevin : 1,055,000 (salary) + 0 (roster bonus) + 145,739 (SB/yr) = 1,200,739
28. Williams, Dorian : 915,000 (salary) + 0 (roster bonus) + 244,774 (SB/yr) = 1,159,774
29. Ehlinger, Sam : 1,055,000 (salary) + 0 (roster bonus) + 75,488 (SB/yr) = 1,130,488
30. Kazee, Damontae : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
31. Gardeck, Dennis : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
32. Jenkins, John : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
33. Ford, Mike : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
34. Anderson, Henry : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
35. Davis-Gaither, Akeem : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
36. Jones, Josh : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
37. Morrissey, Jimmy : 1,055,000 (salary) + 0 (roster bonus) + 43,606 (SB/yr) = 1,098,606
38. Zuerlein, Greg : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
39. Yiadom, Isaac : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
40. Heinicke, Taylor : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
41. Jackson, D'Marco : 985,000 (salary) + 0 (roster bonus) + 75,919 (SB/yr) = 1,060,919
42. To'oTo'o, Henry : 915,000 (salary) + 0 (roster bonus) + 136,853 (SB/yr) = 1,051,853
43. Kendrick, Derion : 985,000 (salary) + 0 (roster bonus) + 45,024 (SB/yr) = 1,030,024
44. Jackson, Jordan : 985,000 (salary) + 0 (roster bonus) + 24,500 (SB/yr) = 1,009,500
45. Mitchell, Cameron : 915,000 (salary) + 0 (roster bonus) + 39,868 (SB/yr) = 954,868
46. Robbins, Brad : 915,000 (salary) + 0 (roster bonus) + 22,474 (SB/yr) = 937,474
47. Lowry, Dean : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. Riley, Duke : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
220,879,911 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 19,069,946 (CAP HITS - see roster page)
= 239,949,857 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)