Unless I misunderstand the LTIR rules you can't bank any cap space when you're utilizing LTIR capacity. Remember all IR does is allow you an additional roster spot to replace the player, their cap hits still count the whole time. Right now with both VA and Copley on LTIR they can exceed the 83.5 cap by 5.75 million (if they were at max when they made the transaction). All that said they are only using 21 of their 23 roster spots but they are over the cap by 2.5 million right now so they are not banking any cap on the daily average number. Its why we haven't seen the daily transactions between games where they were stashing people in the A to build more towards the deadline. Unused LTIR space doesn't get carried back in to the daily averages.
