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Incentive clauses are separated into two categories for computing salary cap. Those that are considered "likely to be met" get counted toward this years cap. Those that considered "unlikely to be met" are not. At the end of the season, unmet "likely", and met "unlikley", are tallied up for each team and a debit or credit is applied to the next season's cap. It can get a bit confusing, but it's not half as bad as the mess used by the NBA.
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