Cap

[Nconroe]

I suppose restructure is the desired way to do this -

something like this as I understand it - what they do is take some of a large unguaranteed annual salary, convert much of it to a signing bonus guaranteed, then they can spread that bonus across life of contract and reduce the annual salary. player is happy because he gets guaranteed money more or less up front, instead of non guaranteed over several years. team is happy because cap is lowered to new lower annual salary and prorated bonus , although spent more guaranteed.