What is the Accruable Cap Space Limit (ACSL)?
When a team goes into LTIR, their effective salary cap, or upper limit, is changed. This adjusted upper limit is calculated as a function of the teams cap space and the player’s cap hit. This value is the “accruable cap space limit” (ACSL), and is the first value calculated.
The accruable cap space limit is the teams new upper limit excluding their LTIR relief pools. If the team operates below the ACSL, they begin to accrue cap space. A team can operate up to the ACSL without using their LTIR relief pools, once they operate above the ACSL, they begin to use their LTIR relief pools. In the majority of cases, a team using LTIR will be using their relief pools. Only in uncommon circumstances does a team operate below their ACSL.
The ACSL is only calculated when a team first enters LTIR, if a player is placed on LTIR while another player is already on LTIR, the ACSL is not recalculated. In the event that a team stops using LTIR, their ACSL resets to the default upper limit of the active season, upon reentering LTIR, the ACSL is again recalculated.
Basic ASCL and LTIR relief Equation Example
The league upper limit is $82.5M. A team has an averaged club salary of $81.5M and a player with a contract with an AAV of $5M becomes injured and the team places him on LTIR. The LTIR relief pools are calculated as follows:
AAV of LTIR player is $5M
Cap space = $82.5M - $81.5M = $1M remaining
ACSL = $82.5M - $1M = $81.5M
LTIR relief:
salary relief pool: $5M
Once the team operates above the ASCL of $81.5M, they have $5M in relief
