FRISCO, Texas – Some simple accounting before the regular season begins.
The Cowboys reportedly restructured Ezekiel Elliott's contract on Friday morning, converting $8.6 of his $9.6 million 2021 salary in a signing bonus. The move creates roughly $7 million in cap space this season.
Don't overreact to that number, though. The restructure does give the Cowboys more cap space this season, but it also buys the team an additional $5 million in cap space next year if they carry it over to 2022.
So while the move does free up some space for the front office for anything that might happen this coming season, it's a move that also gives them flexibility in the coming year.