The San Francisco 49ers have had some extensive cap space the past few seasons, and they were aggressive in how they chose to use it in 2018. The team gave out signing bonuses to some players, but some of their bigger contracts used roster bonuses in year one. Both are paid out up front, but the difference comes in cap account. A signing bonus prorates over the life of a contract (or five years, whichever is shorter) for cap purposes, while a roster bonus impacts the cap only on the year it is paid.
The biggest contract the 49ers executed last year was Jimmy Garoppolo’s extension in February.