Andy Dalton’s contract isn’t worth $115 million over six years, as others have reported. The base value, per Pro Football Talk, is $96 million over six years.
Dalton receives a signing bonus of $12 million and a roster bonus in three days of $5 million. That’s a total of $17 million out of the gates. Coupled with his $986,000 base salary (which isn’t guaranteed as a legal matter but it is as a practical matter), Dalton will make $18 million in the first year of the deal.
Then, on the third day of the 2015 league year in March, Dalton earns a $4 million roster bonus. He also has a $3 million non-guaranteed base salary in 2015. That’s $25 million over two years.