When reviewing where things sit with the salary cap, it's important to note that multiple organizations/agencies are usually offering slight discrepancies. Generally speaking the numbers are otherwise insignificant in the grande scheme of these conversions... regardless, we need to point that out when discussing these topics.
According ESPN's Stats and Information, the Bengals salary cap in 2015 is $152,030,435 -- that's the league-cap of $143.28 million plus the previous-year carryover of $8,697,310 (leaving a dependency of $53,125 when compared to the NFLPA salary cap number).
Because there's a 90-man maximum roster during the offseason, the salary cap only accounts for the "Top 51" (the highest 51 contracts). Those numbers are different:
If we're using ESPN's calculation of Cincinnati's 2015 salary cap ($152,030,435) then the Bengals have between $18.351 and $19.288 million available against the cap. Next step: Remove the $798,248 of dead cap.
We may never know the actual salary cap number at this stage -- it really just depends on the source you trust the most.
Top-20 salary cap hits for the Bengals:
- A.J. Green ($10.176 million)
- Leon Hall ($9.6 million)
- Andy Dalton ($9.6 million)
- Geno Atkins ($9 million)
- Rey Maualuga ($7.138 million)
- Andre Smith ($6.363 million)
- Andrew Whitworth ($6.2 million)
- Vontaze Burfict ($5.175 million)
- Clint Boling ($5.1 million)
- Carlos Dunlap ($4.9 million)
- Reggie Nelson ($4.775 million)
- Domata Peko ($3.7 million)
- Vincent Rey ($3.1 million)
- Kevin Huber ($2.77 million)
- Dre Kirkpatrick ($2.744 million)
- Michael Johnson ($2.6 million)
- Adam Jones ($2.55 million)
- Kevin Zeitler ($2.4 million)
- Emmanuel Lamur ($2.356 million)
- Tyler Eifert ($2.252 million)
Sources: NFLPA, Spotrac, OvertheCap.