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Jets do the bookkeeping for another wasted Devin Smith year

The Jets waived/injured third-year wide receiver Devin Smith on Monday.

The move is procedural. Smith tore the ACL in his right knee for the second time last month. Smith will revert to the team’s injured reserve list if he clears waivers.

The team discovered Smith, whom the Jets drafted in the second round in 2015, tore the ACL on the first day of the team’s offseason program last month, and he was ruled out for the season. If the Jets placed him directly on IR, he would count toward the team’s 90-man roster until the roster gets cut to 75 in August.