The Bengals enter the 2013 season with 55% of their team cap committed to defense. The remainder is split 38% offense, 4% special teams and 3% on dead money. As far back as my salary cap data goes (2003), this is the largest difference between defense and offense that I've seen. Traditionally the team spends more on offense than it does no defense. That began to shift last year when 48% went to defense and 41% to offense. This is major part due to our main QB on a cheap rookie deal, but I think more so it reflects the current identity of the team. We have a head coach who has finally gained significant control over personnel decisions, a defensive coordinator who is potentially the best in the league, plus an owner who is finally willing to spend on his own talent.
This will undoubtably shift back to a more balanced approach once Dalton and Green are extended (and MJ93 is allowed to leave via free agency), but for now that's who we are.
The top 10 cap hits are currently:
DE Johnson, Michael $11,175,000
CB Hall, Leon $8,400,000
DT Atkins, Geno $7,123,538
DE Dunlap, Carlos $6,907,000
OT Whitworth, Andrew $6,750,000
OT Smith, Andre $6,000,000
WR Green, A.J. $5,369,481
DT Peko, Domata $5,100,000
S Nelson, Reggie $4,125,000
C Cook, Kyle $3,340,000
6 out of 10 are defense (4 out of top 5 as well)