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Cowboys create cap room by restructuring contracts

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The Cowboys are still in a year-to-year pattern of trying to free up cap space and Dallas has already reconstructed the contracts of left tackle Tyron Smith and center Travis Frederick.

The Cowboys’ annual game of kick the can has begun in earnest.

According to Todd Archer of ESPN.com, the Cowboys have freed up $17.3 million in short-term cap space by restructuring the contracts of left tackle Tyron Smith and center Travis Frederick.

Such moves are standard operating procedure in Dallas, where they’re always pushing money into future years for present relief. They do it by turning base salary into bonuses, allowing them to prorate the hit over future years.

The moves would have them under the suggested salary cap of $168 million.

Of course, they have a lot more accounting to do, as they try to figure how and when to allocate the coming hit for quarterback Tony Romo, when they eventually move on from him.