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http://www.ninersnation.com/2014/5/9/5700374/stevie-johnson-trade-49ers-salary-cap-2014e San Francisco 49ers have acquired Buffalo Bills wide receiver Stevie Johnson for a conditional draft pick. The pick is either a fourth or fifth depending on whom you ask, but both are saying it can turn into a third.
In trading Johnson, the Bills take a sizable cap hit. They paid him a $1.75 million roster bonus in March, and they are responsible for the cap hit from that moving forward. The 49ers will have to consider workout bonuses each year, and a 2015 roster bonus, but otherwise, they will only be dealing with his base salaries. All the prorated bonus money rolls up on the Bills cap.
Johnson is signed through 2016, and his contract numbers break down as follows (courtesy of Over The Cap):