But there's clearly a hierarchy of importance among positions right? So how do we tell which positions GMs think are most important? Easiest way to see is to check how GMs vote with their wallets. You got me. I will man up and admit I wrote that off the cuff and did not research the exact numbers. However you are still forgetting something important. We would not have 15.8 million extra dollars if we did not restructure those contracts. In fact the same amount of cap dollars would be paid to those players. The only difference is we are paying it now instead of before. If my player has a 10 million dollar base salary and I decide to prorate 9 million of it I pay 9 million to the player accelerating into the cap if i happen to cut him. On the other hand if I decide to pay him 10 million now I have counted all of that base salary into the cap. But I'm still paying him the same nine million plus one million base salary. This is why your argument against restructuring makes no sense. The supposed nightmare situation you propose is actually advantageous. Let's say we keep pushing 15 million dollars into next years cap year after year after year. If you did this perpetually you would in fact be able to operate get more out of the salary cap then you would otherwise. That's because that 15 million is a smaller percentage of the 201(x+1) cap then it is of the 201(x) cap.