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. Alexander, Jaire : 14,000,000 (salary) + 0 (roster bonus) + 10,000,000 (SB/yr) = 24,000,000
2. Chark, D.J. : 7,275,667 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 12,275,667
3. Humphrey, Marlon : 6,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 12,000,000
4. Gay, Willie : 6,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 11,000,000
5. Sutton, Courtland : 5,000,000 (salary) + 0 (roster bonus) + 5,500,000 (SB/yr) = 10,500,000
6. Hutchinson, Aidan : 3,762,742 (salary) + 0 (roster bonus) + 5,596,366 (SB/yr) = 9,359,108
7. Watkins, Sammy : 4,000,000 (salary) + 0 (roster bonus) + 2,666,667 (SB/yr) = 6,666,667
8. Jones, Byron : 5,450,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 5,783,333
9. Witherspoon, Devon : 1,960,479 (salary) + 0 (roster bonus) + 3,796,454 (SB/yr) = 5,756,933
10. Gipson, Trevis : 2,125,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,625,000
11. Curl, Kamren : 1,850,478 (salary) + 0 (roster bonus) + 693,929 (SB/yr) = 2,544,407
12. Cohen, Tarik : 1,500,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,000,000
13. Clapp, Will : 1,500,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,833,333
14. Cisco, Andre : 1,055,000 (salary) + 0 (roster bonus) + 258,342 (SB/yr) = 1,313,342
15. Golston, Chauncey : 1,055,000 (salary) + 0 (roster bonus) + 185,423 (SB/yr) = 1,240,423
16. Stevenson, Tyrique : 915,000 (salary) + 0 (roster bonus) + 284,032 (SB/yr) = 1,199,032
17. Tune, Clayton : 915,000 (salary) + 0 (roster bonus) + 216,701 (SB/yr) = 1,131,701
18. Scharping, Max : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
19. Darden, Jaelon : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
20. Hamler, KJ : 1,100,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,105,000
21. Smith, Shi : 1,100,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,105,000
22. Jackson, Tarron : 1,055,000 (salary) + 0 (roster bonus) + 25,557 (SB/yr) = 1,080,557
23. Kirkland, Jaxson : 1,035,000 (salary) + 0 (roster bonus) + 21,667 (SB/yr) = 1,056,667
24. Thompson-Robinson, Dorian : 915,000 (salary) + 0 (roster bonus) + 127,345 (SB/yr) = 1,042,345
25. Johnson, Eric : 985,000 (salary) + 0 (roster bonus) + 52,665 (SB/yr) = 1,037,665
26. Jackson, Jordan : 985,000 (salary) + 0 (roster bonus) + 28,367 (SB/yr) = 1,013,367
27. Knight, Zonovan : 985,000 (salary) + 0 (roster bonus) + 20,196 (SB/yr) = 1,005,196
28. Kuntz, Zack : 915,000 (salary) + 0 (roster bonus) + 82,286 (SB/yr) = 997,286
29. Patterson, Jarrett : 915,000 (salary) + 0 (roster bonus) + 61,244 (SB/yr) = 976,244
30. Forsyth, Alex : 915,000 (salary) + 0 (roster bonus) + 52,162 (SB/yr) = 967,162
31. Demus, Dontay : 915,000 (salary) + 0 (roster bonus) + 27,548 (SB/yr) = 942,548
32. Dale, DJ : 750,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 753,333
33. Hailassie, Kahlef : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
34. Diabate, Mohamoud : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
35. Clark, Jerrod : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
36. Banks, Sevyn : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
37. Billingsley, Jahleel : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
38. Haggard, Luke : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
131,064,316 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 8,148,750 (RETIRED - see roster page)
+ -4,406,117 (CAP HITS - see roster page)
= 134,806,949 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)