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Philly, Boston have biggest cap penalties this year

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CapGeek.com is working on confirming bonus overages for 2011-12. All confirmed numbers have been added to site-wide calculations and projections.

* Estimation, exact figure not known

These penalties are assessed because the team in question exceeded the Upper Limit last season as a result of bonuses paid out. The penalty amount equals the overage amount, and is subtracted from the team’s cap ceiling (I could have put that better: teams whose bonuses put them over the cap have their cap ceilings reduced by that amount the following year). This season, there is no bonus cushion since it is the last year of the CBA, so all potential bonuses count in full against the cap, whether they are eventually earned or not.

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