You are Locked-on Bengals, your daily Cincinnati Bengals podcast, part of the Locked-on

Podcast Network, your team every day.

What up Bengals fans and welcome to another episode of the Lockdown Bengals podcast.

I'm your host, Jake Liskow, as always, with your host, James Rupim, part of the Lockdown Podcast Network, your team every day, free and available everywhere.

You get your podcast and on YouTube.

Make sure you hit that subscribe button on YouTube or that follow button on your audio platform of choice to get us

delivered to your eyes and ears first thing every day and we appreciate it when you make us

your first listen today as I mentioned we're joined by Andre Perota Andre the resident

Bengals cap expert and I do my best James his best, but nobody does it quite like Andre.

And we're starting to see the Bengals version of salary cap accounting through various sources,

first of those being Mike Petralia posting the state of the Bengals salary cap.

And as always, there's a little bit of a disconnect between how the Bengals are doing

their cap accounting and how the rest of the world is doing their cap accounting at this

time of year.

And Andre, let's just start with the high level.

Thanks for giving us a little bit of time today.

After franchise tagging

Jesse Bates and looking ahead to the obvious or imminent expenditures against the CAF,

which is exclusive rights-free agents, and some of those will be offset by the offseason.

Top 51 rule, which we might want to explain as well, and the restrictive free agent tender probably

coming for Stanley Morgan. Where do the Bengals stand as free agency opens, or the tampering

period, I should say, opens next Monday. So first, thanks for having me on again, Jake and

...