As sureLoss already said, the performance bonus cushion is 7.5%. If next year's cap is $74 million, that makes the bonus cushion $5.55 million. Any bonuses in excess of that have to count against the cap until they can't be achieved any more.
Bennett has $2.3 million in performance bonuses on his contract. If the Flames get lucky and get one of the big three in the Draft, he'll probably get a maximum ELC, with $2.85 million in bonus potential, and will likely make the team out of camp.
Right there, that's $5.1 million in bonuses that could be tied up to start next season.
$2 million of the bonuses are unlikely for any player to achieve because you have to be an elite player league-wide (Johnny will likely earn some this year, but that's the level you have to be at to get them).
No offense to Jankowski, but he's very unlikely to be in the conversation for any major awards next season (the Calder doesn't qualify for "B" level bonuses), or to be top-10 in any statistical categories. While it would be nice to just say "sure, take the bonuses, we hope you get them", if he does get maximum bonuses and makes the team out of camp, that's over $2 million in cap space that he's taking up for the whole season even though he has virtually no chance of earning it.
When the Flames signed Cervenka, they offered him full bonuses without hesitation because they didn't have any high-level entry-level players in the system who were going to push their way onto the roster (Sven was the only potential one, and he didn't have a lot of bonuses on his contract). That's not the case for next season (or the season after -- although Bennett's ELC will be over then).
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