you are embarrassing the other Bills Fans in Virginia. Please stop
http://www.hashtagsports.net/articles/cutting-ej-manuel-can-the-bills-afford-to-keep-him
EJ is in the third year of a four year guaranteed contract which comes built with an option for a fifth year if the exercised by the team.
If he were to be cut, he could accelerate $2.8 million against the salary cap this season; the team could split that amount, pushing some of the pending cap hit to next year.
His salary this and next year comes fully guaranteed, which means the Bills need to account for that plus his prorated signing bonus regardless if he is on the team or not, all $5.25 million of it.
Trading EJ would require the Bills to only have to absorb the amount remaining on his signing bonus against the cap, which would account for about $2.4 million this year, nearly matching what his salary figure is now.
So, the team could trade him with no cap savings, cut him with $2.5 million hitting this and next year’s salary cap (or they can choose to take a $5.25 million “dead money bomb” now), or they can keep him. Keeping him actually cares a significant amount of risk if he were to be the starter.