12:35pm EST
Frank Reuban of si.com wrote an article a few hours before I posted my last blog explaining the reconciliation process. He confirms that the Lions had a rather large negative adjustment to their cap when the LTBE bonuses were reconciled to the NLTBE bonuses, ($5,348,065). He also posted that the actual salary cap is a little higher than the 116M that has been estimated and is actually $116,729,000, so the Lions have $111,380,935 to spend for the 2008 league year.
http://sportsillustrated.cnn.com/2008/writers/reuben_frank/03/01/cap.figures/1.html
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