Ahmad Brooks Contract: More Details On The 49ers' Complicated Deal

The 49ers signed Ahmad Brooks to a six year contract extension this past Tuesday and more and more information is coming out as to the nitty gritty of the contract. I know not everybody is interested in this kind of information, but I have always found it fascinating. I worked as an accountant for a few years, so the numbers side of thing interests me to a certain extent.

Matt Maiocco was the first to report on the salary cap implications. That was followed by Eric Branch breaking down the base salaries as per the NFLPA. Jason La Canfora added significantly more detail, pointing to the various escalators and de-escalators available in the contract. Now, Pro Football Talk has released even more details about the contract.

Head after the jump for the details of the year-by-year breakdown of the contract.

When contract details were first published, word was that there were $17.5 million in guarantees. That number is accurate to a certain degree. There are $17.5 million in guarantees, but some are fully guaranteed and some are only guaranteed right away for injury. Basically, $8.25 million is fully guaranteed. That is the signing bonus of $7.5 million and the first year base of $750,000. After that, $4.3 million in 2013 and $4.95 million is guaranteed now for injury. It becomes fully guaranteed if Brooks is on the roster April 1 of that given year.

What does that mean? The team can cut Brooks for skill or for cap reasons at any point and only have to pay out the $8.25 million. For cap purposes, that would speed up the prorated signing bonus. The $7.5 million signing bonus is paid in full right away, but for cap purposes it is counted as $1.5 million for each of the next five seasons. If the team cuts Brooks before that five years is up, all remaining due cap charges are accelerated to whenever the cut happens.

All in all, it's not too bad a contract for the 49ers, while also providing Ahmad Brooks with plenty of incentive to put together some dominating seasons. Here is the breakdown:

Signing Bonus: $7,500,000 - For cap purposes, prorated out over five years ($1.5M per)
Roster bonuses: Based on number of games he is active in a season. Paid out on a per-game basis

2012
Base: $750,000
Roster Bonuses: $500,000 ($31,250 per game on active roster)
Workout Bonus: $100,000

2013
Base: $4,300,000 - immediately guaranteed for injury; becomes fully guaranteed if he is on the 49ers roster on April 1, 2013
De-escalator Clause: Base can decrease up to $2,500,000 based on 2012 sack totals
Escalator Clause: Base can increase up to $500,000 based on 2012 sack totals
Roster Bonuses: $750,000 ($46,875 per game on active roster)
Workout Bonus: $100,000

2014
Base: $5,150,000 - Of that, $4,950,000 is immediately guaranteed for injury; That $4,950,000 is fully guaranteed if he is on the 49ers roster on April 1, 2014
De-escalator: Base can decrease up to $2,500,000 based on 2013 sack totals - however, PFT reports that if 2013 de-escalator kicked in, this one goes away
Roster Bonuses: $750,000 ($46,875 per game on active roster)
Workout Bonus: $100,000

2015
Base: $6,000,000 - base salary guaranteed depends "on a complex formula of 'ifs' and 'ors.'" Revolves around being on active roster April 1, 2015
De-escalator: Base can decrease up to $2,500,000 based on 2014 sack totals - no word on if it goes away if 2013 or 2014 de-escalators apply
Roster Bonuses: $750,000 ($46,875 per game on active roster)
Workout Bonus: $100,000

2016
Base: $6,500,000
De-escalator: Base can decrease up to $2,500,000 based on 2015 sack totals - no word on if it goes away if 2013, 2014 or 2015 de-escalators apply
Roster Bonuses: $750,000 ($46,875 per game on active roster)
Workout Bonus: $100,000

2017
Base: $6,950,000
De-escalator: Base can decrease up to $2,500,000 based on 2016 sack totals - no word on if it goes away if 2013, 2014, 2015 or 2016 de-escalators apply
Roster Bonuses: $750,000 ($46,875 per game on active roster)
Workout Bonus: $100,000

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