Flacco's contract is something like $18M annually, but in actuality he's getting like $11M the first year, then $14M for 2014 and 2015 and then it gets ridiculous on the backend.. I expect Kap to sign a similar contract.
Kap's first year could be like $10M, then $12M the next then maybe $14M or $15M for a year or so, then get ridiculous for $25M and up and up.. the reason why clubs do this is re-negotiate in year 4/5 of the contract, and the agents like it because it makes the deal look bigger than it is. Kap will never be a $18M cap hit, not this year and certainly not in the near future.