Cowboys Restructure Zack Martin Contract, Free $8M in Cap Room

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FRISCO (105.3 The Fan) - The planning for the eventuality of paying QB Dak Prescott is the explanation for why the Dallas Cowboys have now performed some more cap math with yet another of their All-Pro offensive linemen.

Earlier this offseason, a restructure was performed on left tackle Tyron Smith's contract.
This time around, a Cowboys source tells us it's right guard Zack Martin with a contract that gets an alteration.

The re-do - an "accounting move,'' really: The Cowboys restructure the Martin contract in a way that frees up $8 million in cap space, pushing some of his money into the future.

Consider it a mirror of what was recently done with Smith. What we wrote then:

"There can be speculation about what the Cowboys could do with the money before it’s needed for Prescott, who of course is playing on the $31.409 million tag this year, will cost $37.7 million to tag next year, and is the target of the Cowboys in terms of a long-team deal.

So the converting of $8.9 million of base salary into signing bonus can be construed as offering some faith in the career of Tyron Smith. And it can be a in-case-of-emergency weapon now. 

But most of all, it’s for Dak Prescott … 

And now Dallas has more "for Dak Prescott,'' courtesy of another accounting move.