Question: I know the Cowboys seem to always be hitting the ceiling on the cap. So my question: What is it about their accounting/philosophy/whoever writes the contracts that puts them continuously in cap hell?
Gosselin: The Cowboys hand out big deals to their stars, then rework those contracts every year to push money back to create cap space. If you take $10 million off Romo's base and convert it to signing bonus, that would remove the $10 million from the cap — but put $2 million on the books for each of the next five seasons. That $10 million signing bonus becomes prorated over the life of the contact. It doesn't go away. Re-do several contracts, and the proration grows exponentially by the year going forward. Eventually you crash and burn under the weight of those prorated signing bonuses.
Question: Are Jerry Jones’ comments about it being a 'Big Challenge' to bring back both Dez Bryant and DeMarco Murray a smokescreen for negotiation purposes? Surely the Cowboys can afford them back, and Tony Romo's window is closing. Thoughts?
Gosselin: The Cowboys have all their money and all their stars on the offensive side of the ball. Signing both Murray and Bryant to contracts at the going rate for an NFL rushing champion and Pro Bowl wide receiver would only deepen the investment on offense. At some point, the Cowboys need to fix the defense. You can't do that on the cheap. Romo is not going to win a Super Bowl with the type of defense the Cowboys played last season. And he's not going to win a Super Bowl if the Cowboys increase their commitment to offense and decrease it to defense in 2016. That's why this is such a tough call for the Cowboys. They know what needs to be done.
Question: What happens to your cap when you trade a player under contract who has still has bonus money due? Is the team on the hook for the remaining bonus against the current cap?
Gosselin: Yes. The money doesn't disappear because you cut or trade a player. You accelerate the proration and take the cap hit of remaining dollars owed that player. When you sign a player to a contract and guarantee the dollars or give him signing bonus, you must live with the consequences.
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