While it’s trivial in comparison to the fact that this all stems from the death of Odin Lloyd, it’s relevant information moving forward for the Patriots.
For 2013, the Patriots will carry a $2.5 million charge for the portion of his $12.5 million signing bonus, paid last year. Hernandez’s base salary of $1.323 million is fully guaranteed, and so the cap number will remain $4.073 million unless and until the Patriots can finagle a way to avoid paying him. (Chances are they’ll try.)
Source: Mike Florio, Pro Football Talk