Thanks for your contribution. But by the way, the standard and basic way of restructuring is to covert salary to bonus but it is often far from the only way. Sometimes players take straight paycuts, sometimes players move actual salary to later years as well as put things like roster bonuses in their contracts for later years. This and initial contract neogotiations is precisely why there are often so many huge cap numbers for players in later years that can be saved by cutting them. This wouldn't be the case if it was pure bonus because otherwise, cutting wouldn't really save any money.