In the National Football League (NFL), teams operate under a salary cap, limiting the total amount of money they can spend on player salaries. Restructuring a contract involves converting a portion of a player's salary into a signing bonus, which is then spread out over the remaining years of the contract, providing immediate cap relief. - Deshaun Watson agreed to restructure his contract with the Cleveland Browns, converting $44.7 million of his 2025 salary into a signing bonus. - The Browns cleared nearly $36 million in cap space as a result of the contract restructure. - The Browns were previously over the salary cap by roughly $23.2 million before the restructure. - Watson is currently recovering from a second torn Achilles and may not play for most, if not all, of the 2025 season. - The restructure increased Watson's 2026 cap hit to $81.6 million, with a potential $135.4 million dead cap charge if released next offseason.