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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. Second are the salary and performance bonus relief pools that are later explained below.
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.
Two methods can be used to calculate the ACSL:
- The Basic Equation
The basic equation can be used throughout the NHL regular season, and during the off-season:
ACSL = Salary cap upper limit - team cap space
Example: The 2017-18 upper limit is $75M, a team with a projected cap hit of $74.9M places a player with an AAV of $5M on LTIR:
Upper limit = $75M
Team cap space = $0.1M
ACSL = $75M - $0.1M = $74.9M
If the team decides that they do not need to recall a player, and instead reassign a player to the AHL, they would begin to accrue cap space because they are operating below the ACSL.
So if I understand this correctly, this move changed the Oilers ACSL to $81.41M instead of 81.24M.
So while they may not use all of the extra cap space, having them set the ACSL at a higher number allows them to accrue a little more cap space for every day they keep the overall number below $81.41M instead of $81.24M.
So this move not only allows teams to spend more in the case of the player not returning at all (Toronto), but gives a benefit to teams that stay below their new cap value while still having the flexibility if there are enough shorter term injuries to fill the spots.
So in Edmonton's situation, they may want the extra player in the event Persson isn't good to go Saturday, so they need LTIR to get an extra player in because they were already within $263K of the cap due to having 3 extra players on short term IR.
However, once they trim the roster back down assuming Sheahan and Persson come off the regular IR within the next week. It allows them to accrue a little more space as they earn a prorated daily amount of cap space every day for every dollar below $81.4M rather than $81.2.
In the grand scheme of things it's a very marginal amount, but may help a little at some point later in the season if they want to add players or ultimately pay those potential bonus' with real cap space earned.
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edit to add.
If they had really wanted to maximize the benefit they could have demoted Haas and Bear, then recalled Gagner and Samoroukov. That would have set the ACSL at $81,492,000 (i.e. only $8K from the cap). But they probably couldn't have logistically worked it so that Bouchard would actually be here Saturday by doing that.
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