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SALARY-CAP ADJUSTMENTS
Finally, the salary-cap adjustments have been made and teams know how much space they have. The salary cap was set at $109 million per team but adjustments for each team had to be made for incentives earned and not earned.

If a team had been charged in the 2006 salary cap for a likely-to-be-earned incentive and the player never earned that incentive, then the club gets the salary-cap space back in 2007. With that in mind, the teams with the most adjusted space are Minnesota ($118 million), Kansas City ($117.5 million), Jacksonville ($117.5 million), New Orleans ($115.5 million), and Cleveland ($115.4 million).

On the other side of the coin, teams that had not-likely-to-be-earned incentives that didn't count against the 2006 cap but were earned by players during the 2006 season adjusts the 2007 cap down from $109 million. Teams seeing their cap space shrink include Tennessee ($105.4 million), the Jets ($105.8 million), Miami ($106.3 million), Pittsburgh ($106.3 million), and San Diego ($106.4 million).

It's not a bad thing, especially if a player produced more than expected. However, it does take upward of $4 million of the 2007 space away from a team's effort to compete this season.

http://www.nfl.com/news/story/10045377