[Burt the Butcher]

penalty does not work that way - also still in soft cap period, so half the penalty moves to 2015 season salary cap

1574 x .2 = 315cb
1574 + 10% increase = 1731 salary year 2 of contract x .1 = 173cb penalty for year 2
1731 + 10% increase = 1904 salary year 3 of contract x .1 = 190cb penalty for year 3

so 315cb + 173cb + 190 = 678cb total penalty
678cb / 2 = 339cb penaly in year 2014 and 2015

so 339cb of his penalty will carry over into next year salary cap