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With the re-signing of reserve defensive lineman Andre Fluellen, the Buffalo Bills' Week 1 roster is set. Although the team will be missing two key pieces in Marcell Dareus and Leodis McKelvin, for salary cap purposes those contracts are included - and there will therefore be a minimal increase when other players are eventually cut to make roster room.
According to figures provided by Spotrac.com, when adjustments are made to cover for Richie Incognito's per-game roster bonus (which will presumably be paid) and offseason per-diem amounts Spotrac does not include, the Bills have just under $7.47 million in 2015 salary cap space remaining.
It is also necessary to mention a more "working" figure that does not include additional, likely-to-be-earned incentives for Incognito ($800,000) and Tyrod Taylor ($1 million) totaling an additional $1.8 million. If (or when) they are, they'll come off of that $7.47 million figure - and if they're earned and the Bills don't have any cap room left this year, that $1.8 million will need to be accounted for in 2016.
Aligning with its on-field strength, the team's three highest 2015 salary cap hits are all defensive lineman - Mario Williams ($19.4 million), Dareus ($8.06 million, which will hopefully change if the Bills are able to extend Dareus' contract), and Kyle Williams ($6.95 million). The only Bills player who has a cap hit higher than the fourth member of the 2014 defensive line is Eric Wood, whose $6.65 million hit beats Jerry Hughes' $6.175 million. Wood is a player that should be on notice for 2016, as his 2015 total pay ($4.85 million) and cap hit are greater than the team's other four starting offensive lineman combined - a reality that his play does not seem to justify.
Under the new CBA, with salary cap rollover a continual possibility, the Bills will retain the ability to spend their cap space. Whether it is put to use in 2015 or beyond should depend on if and how new contract extensions for Dareus, Stephon Gilmore, Nigel Bradham, and Cordy Glenn are structured.