http://www.sandiegouniontribune.com/...dout-contract/While neither party chose to publicly convey the greater details of the stalemate in the interest of keeping talks peaceful and protected, there is known disagreement on what percentage of Bosa's signing bonus should be deferred to the 2017 calendar year. For players, it generally is considered favorable to receive more money upfront. Willingness to feature off-set language (a team-friendly provision) in Bosa's contract comes with expectation of minimal deferral amount.
So it isn't the offset language (which is practical and obvious), but how much of a fully guaranteed 25 million he gets when.
I can't really grasp Bosa's position with that probable guaranteed number unless they're trying to pay him 150 dollars this year.