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LTBE incentives count against the team’s salary cap in the year that they are scheduled to be earned. All but 1 (46-man active roster) NLTBE bonuses do not.
LTBE = Likely to Be Earned
NLTBE= Not Likely to be Earned
At the end of the season, the NFL calculates how much each team had set aside for LTBEs that weren’t earned – or said differently, it figures out how much was charged to the team’s cap that was not actually spent. Similarly, the NFL calculates the amount of incentives designated NLTBE that were actually earned.