Here's an example of how the numbers could work out
$14 Million signing bonus
2012 - $4.0 mil salary + $2.8 mil prorated bonus = $6.8 mil cap hit
2013 - $5.2 mil salary + $2.8 mil prorated bonus = $8.0 mil cap hit
2014 - $6.8 mil salary + $2.8 mil prorated bonus = $9.6 mil cap hit
2015 - $6.8 mil salary + $2.8 mil prorated bonus = $9.6 mil cap hit
2016 - $7.0 mil salary + $2.8 mil prorated bonus = $9.8 mil cap hit
Check my math...
1) First Year $18 mil = $14 mil signing bonus + $4 mil salary
2) 3 years $30 mil = $14 mil signing bonus + $16 mil in salary
3) Total deal $43 mil - $14 mil signing bonus + 29.8 mil in salary
Overall, a good deal (not great but very solid by front office) for a future Hall of Famer and a critical fit to the team.
At 2nd glance this is not right, the total contract is 43.5 not 43
$12.5 million signing bonus / $2.75 other bonus (incentives)
2012 - $4.95 million salary, $2.5 signing bonus, $550 other bonus, $8 mil cap
2013 - $4.95 million salary, $2.5 signing bonus, $550 other bonus, $8 mil cap
2014 - $5.95 million salary, $2.5 signing bonus, $550 other bonus, $9 mil cap
subtotal ($18 million in year 1, $30 by year 3)
2015 - $5.95 million, $2.5 signing bonus, $550 other bonus, $9 mil cap
2016 - $6.45 million, $2.5 signing bonus, $550 other bonus, $9.5 mil cap
Total - $28.25 million salary, $12.50 signing bonus, $2.75 other bonus = $43.5 million
Essentially 2012 salary, signing bonus, and incentive are already guaranteed which gets you to the $18 million 2012 and $2.75 difference in guarantee & bonus is essentially in roster bonuses with a logical $550 amount.