I thought that was LTIR
IR still counts against the cap therefore we accrue space
Please correct me if i'm wrong
Neither IR nor LTIR changes the amount of cap space you accrue.
Let's say the cap is 100 mil, the team has a cap total of 98 mil, and the season is 200 days long. They are allowed to spend up to 500k per day. They are actually spending 490k per day and saving 10k per day.
Scenario 1: The team places a player making 5 mil on IR.
Result: Nothing changes except it opens a roster spot. The cap situation is exactly the same.
Scenario 2: The team places a player making 5 mil on LTIR.
Result: This also opens a roster spot, but it allows the team to spend up to 103 mil (98 mil + 5 mil), and 515k per day. However, it does not change how much cap space they are accruing. They are still accruing (100 mil - 98 mil) / 200 per day, which is 10k.
Scenario 3: The team places a player making 5 mil on LTIR, then calls up a player making 1 mil. Now they are spending 495k per day and only saving 5k per day. (100 mil - 99 mil) / 200 = 5k
Scenario 4: The team places a player making 5 mil on LTIR, then trades for a player making 3 mil. Now they are spending 505k per day and saving nothing, because they are now using LTIR cap space. With the LTIR in this scenario, they are allowed to spend up to 515k per day, but the extra 10k they aren't using each day can't be banked.
Scenario 5: The team places a player making 1 mil on LTIR.
Result: Nothing changes cap-wise because 98 + 1 is not more than 100. So there's no point in even putting that player on LTIR because players on LTIR are required to be out longer than players on regular IR.