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Bengals are $26.851 million under the 2014 salary cap

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But only about $12 million of that will be spent on unrestricted free agents and extensions on players entering the final year of their respective contracts.

How much do the Cincinnati Bengals have against the salary cap in 2014? It's a question that tends to be migraine-inducing due to the complexity on how these numbers are often calculated.

Based on accounting their statistics via information acquired through reports, other financial sites and a spreadsheet, the crew at Rotoworld lists the Cincinnati Bengals available cap space at $26,850,957. OverTheCap.com confirms that number. Neither have taken into account Mike Pollak's recently signed three-year deal. Spotrac, a site specifically designed to track salaries for all major sports, lists the Bengals cap space at $27,554,960.

However, the $26.851 million number isn't exactly what the Bengals will have available to write blank checks on unrestricted free agents.

Upwards to $15 million of that is already earmarked to other areas -- $4.3 million on restricted free agents, $4.5 million to the rookie pool, another (approximate) $6 million for injuries and in-season free agents. That leaves roughly $12 million for free agents and extensions with players entering the final year of their rookie contracts.