Literally everything you spend hits the cap. Every penny you spend* that doesn't hit this year's salary cap is future cap space, by definition.
Borrowing to win 10 games instead of 6 makes it literally impossible that you aren't a dogshit GM. Any sports personality who even uses the words "real cash spending" is telling you conclusively they know absolutely nothing about how building a team works. It's a nonsense imaginary number that doesn't mean anything (and doesn't include anything incentive based because of when it's calculated, making it even more idiotic to ever bring up in a discussion ever).
*except specific veteran minimum contracts, which count as a slightly lower number to keep the veteran minimum from costing guys jobs.
All of those tricks change timing. None of them prevent the money from hitting the salary cap eventually. Excluding the veteran exception I mentioned last post, everything you spend hits the cap at some point.