The 49ers have been fortunate to have some salary cap flexibility in recent years, which comes from having a cheap, young, good quarterback.
But they apparently decided they needed a little extra room.
According to Matt Maiocco of CSNBayArea.com, the 49ers have re-worked linebacker NaVorro Bowman’s deal to gain more than $2.6 million in salary cap space.
They did it by converting $3.27 million of his salary into a bonus, prorating it over remaining five years of his deal.
It creates bigger numbers on the back side of the deal, the kind of mortgaging the 49ers haven’t had to do as much of as other teams.