I've researched this subject but remain unsure.
IRL there are easy incentives and hard incentives. Easy incentives are charged to the cap and refunded if not met. Hard incentives are not charged to the cap until they are met. Still fuzzy on which cap years are charged and adjusted in each case.
I have read comments in past post that indicate that all incentives in the game are treated the same, but I have read in different posts that they all impact the current year and that they all adjust the next year.
I think I have learned:
1. Future incentives are treated like bonuses when a player is cut?
(Would a trade be the same?)
2. Incentives can be earned each year of the contract?
That later could be really big when considering an incentive for a first round pick who you expect to perform and earn that incentive! A bonus might relocate $1M a year but an incentive might add $1M a year. Since you don't expect to ever cut those top picks, bonuses mean next to nothing and incentives could cut into your cap.
Which bring up another question. On the negotiation screens the first number is Total Value and the other entries are Bonus and Incentive amounts. I have assumed the bonus is already in the total and the incentives are extra. On reflection, probably both are included in the Total
Value and presume the incentive will be met.
I have a strange thing going on in my game re the "16 start" incentive. I have just finished the regular season of my 3rd year, about to enter the playoffs. Six of my regular starters have the "start 16 games" incentive. I think five met it, and I'm 99% sure on three of them. Two were draftees in my first year and their career stats show 48 games played and 47 games started. I never failed to start anyone to cheat him out of his incentive.
There was a game I accidentally simmed. I reloaded a recent save and played the game but if those stats are in the profile rather than the career file....????