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prorate
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This year, because the collective bargaining agreement has not been extended, teams can prorate bonuses over only five years - compared with six years in 2004 and seven years previously - which will hold down some initial offers.
He signed for what looked like a $10 million bonus, and in theory a gentleman who just cashed a huge check cannot be cut for years because proration of the bonus would crash-land onto the salary cap.
However, while this gives the team short-term relief, it just increases Johnson's salary-cap figure in future seasons, as the value of the bonus is prorated throughout the life of the contract.
The amount is prorated for earned portions of a month.
The part-time tenure track prorates additional years to tenure review based on the full-time equivalent.
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